https://www.taxtmi.com/caselaws?id=779996 A reply to a show cause notice under Section 73(1) of the State GST Act, 2017 is not barred merely because it was filed after the time mentioned in the notice, if it is received before the final order under Section 73(9) is passed. The proper officer must consider such a reply and pass a reasoned order; ignoring it violates natural justice and the requirement of a speaking order. The notice-and-demand mechanism under Rule 142(1) of the J&K GST Rules, 2017 supports consideration of the assessee's response before adjudication. An order passed without considering the reply is unsustainable. en-us Fri, 10 Oct 2025 00:00:00 +0530 Thu, 16 Oct 2025 08:30:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779996 A reply to a show cause notice under Section 73(1) of the State GST Act, 2017 is not barred merely because it was filed after the time mentioned in the notice, if it is received before the final order under Section 73(9) is passed. The proper officer must consider such a reply and pass a reasoned order; ignoring it violates natural justice and the requirement of a speaking order. The notice-and-demand mechanism under Rule 142(1) of the J&K GST Rules, 2017 supports consideration of the assessee's response before adjudication. An order passed without considering the reply is unsustainable. Case-Laws GST Fri, 10 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779996