Show cause notice sufficiency and consideration of detailed reply preserved the adjudication; appeal may be filed and heard on merits.

The text addresses whether an adjudication in Form GST DRC-07 was invalid for failing to consider a detailed Form GST DRC-06 reply and for relying on a Form GST DRC-01 summary; it records that the authority did consider the detailed reply and that the demand stemmed from an intimation attached to the proceedings, distinguishing prior authority as inapplicable and treating the adjudication as meritorious. The outcome preserved the impugned order, dismissed the petition, and granted liberty to the petitioner to prefer an appeal which the Appellate Authority must entertain and decide on merits notwithstanding limitation.

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Issues: Whether the impugned order dated 11.11.2025 in Form GST DRC-07 is invalid on the ground that the petitioner's detailed reply in Form GST DRC-06 was not considered and that the summary in Form GST DRC-01 cannot substitute for a detailed show cause notice.

Analysis: The Court examined the impugned order and found that the petitioner had submitted a detailed reply which was considered by the authority, and that the demand in Form GST DRC-01 was based on an intimation in Form GST DRC-01A attached to the show cause proceedings. The Court distinguished the decision in Shambu Prasad (Gauhati) as not applicable on the facts, noting that the present proceedings involved a detailed reply and a meritorious adjudication. The Court also observed that the petitioner approached the Court within the period for filing an appeal under Section 107 of the respective GST enactments and addressed the question of limitation by granting liberty to file an appeal.

Conclusion: The writ petition is dismissed; the impugned order stands upheld and the petitioner is not entitled to relief in this Court. The petitioner is granted liberty to file an appeal before the Appellate Authority within thirty days and the Appellate Authority is directed to entertain and dispose of the appeal on merits notwithstanding limitation.

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