Condonation of Delay: Tribunal directed condonation where rectification proceedings were pursued, ordering merits adjudication after opportunity to be...
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Under Section 75(4), a personal hearing is required on demand; because the taxpayer did not file a reply to the show-cause notice and never sought a hearing, the HC held there was no breach of natural justice. The Court also held that the summary GST demand order issued in DRC-07 under Section 73 was appealable under the statute, so objections on merits or technical grounds should have been raised before the appellate authority. Having failed to participate in the proceedings and let the appeal period lapse, the taxpayer could not invoke writ jurisdiction. The writ petition was dismissed.
Under Section 75(4), a personal hearing is required on demand; because the taxpayer did not file a reply to the show-cause notice and never sought a hearing, the HC held there was no breach of natural justice. The Court also held that the summary GST demand order issued in DRC-07 under Section 73 was appealable under the statute, so objections on merits or technical grounds should have been raised before the appellate authority. Having failed to participate in the proceedings and let the appeal period lapse, the taxpayer could not invoke writ jurisdiction. The writ petition was dismissed.
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