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of <h1>HC sets aside GST orders under section 73(9) for failing to consider late response filed before disposal</h1> <h3>Nanda Kishor Saha @ Nand Kishore Saha Versus The Union of India & Ors.</h3> Nanda Kishor Saha @ Nand Kishore Saha Versus The Union of India & Ors. - TMI The Calcutta High Court, presided by Raja Basu Chowdhury, J., addressed a writ petition challenging an order dated December 14, 2023, passed under Section 73(9) of the WBGST/CGST Act, 2017, concerning the tax period July 2017 to March 2018. The petitioner's appeal under Section 107 was rejected on limitation grounds despite a 128-day delay explained by the petitioner. The Court noted the petitioner had filed a response to the show-cause notice on October 13, 2023, albeit beyond the stipulated time, but prior to the disposal of proceedings. The key legal reasoning emphasized that the petitioner's response 'ought to have been considered by the proper officer since the same was filed prior to the disposal of the proceedings.' Accordingly, the Court set aside the order dated December 14, 2023, and the appellate order dated May 25, 2025, remanding the matter for re-adjudication on merits. The proper officer was directed to provide the petitioner an opportunity of hearing and decide the matter 'in accordance with law.' Consequential demands raised by the respondents were quashed. The writ petition (WPA 13982 of 2025) was disposed of.
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