https://www.taxtmi.com/caselaws?id=774198 An assessment order may be interfered with where it wrongly records that no reply was filed despite an acknowledged reply to the show cause notice. The Madras HC noted that the reply was filed in Form GST DRC-06, yet the impugned order proceeded as if no response had been received and also rejected a request for rectification. Because the authority failed to consider the reply and the petitioner was not effectively heard before final disposal, the order was quashed and the matter remitted for fresh adjudication on merits after granting a hearing. en-us Wed, 18 Jun 2025 00:00:00 +0530 Fri, 04 Jul 2025 08:38:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774198 An assessment order may be interfered with where it wrongly records that no reply was filed despite an acknowledged reply to the show cause notice. The Madras HC noted that the reply was filed in Form GST DRC-06, yet the impugned order proceeded as if no response had been received and also rejected a request for rectification. Because the authority failed to consider the reply and the petitioner was not effectively heard before final disposal, the order was quashed and the matter remitted for fresh adjudication on merits after granting a hearing. Case-Laws GST Wed, 18 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774198