Natural justice challenge fails as reply was considered; waiver of GST interest and penalty requires proper authority review.

The challenge based on natural justice failed because the petitioner's reply had already been considered and disposed of by the respondent, so no interference was warranted on merits. The assessing officer was held not competent to grant waiver of interest and penalty under Section 128A of the GST enactments. However, the concerned authorities were directed to consider the Form GST SPL-02 application and decide it in accordance with law within six weeks.

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Issues: Whether the impugned order warranted interference on the ground of violation of natural justice, and whether the petitioner's request for waiver of interest and penalty under Section 128A of the respective GST enactments required consideration.

Analysis: The challenge to the impugned order was found to be unmeritorious since the petitioner's reply had already been considered and disposed of by the respondent. It was also observed that the assessing officer could not grant the requested waiver of interest and penalty under Section 128A of the respective GST enactments.

Conclusion: The writ petition was not entitled to interference on merits. The request for waiver could not be granted by the assessing officer, though the concerned authorities were directed to consider the Form GST SPL-02 application and decide it in accordance with law within six weeks.

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