2025 (11) TMI 1320

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....on, the Petitioner has challenged the impugned order dated 08.12.2023 passed under Section 74 of the respective GST enactment, as well as the rectification order dated 11.09.2024. 4. The admitted facts of the case are that the petitioner was issued a notice in Form DRC-01A dated 14.08.2023 under Section 73, followed by a show cause notice in Form DRC-01 dated 02.05.2024 under Section 74. The petitioner sought time to file a reply on 21.08.2023 but thereafter failed to file the same. 5. Under these circumstances, by an order dated 08.07.2024, the respondent passed the following order:- "The tax payer did not filed any reply along with their documents after expiry of time limit. Personal hearing opportunity is offered to them. ....

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....enactments where any rectification is to adversely affects any person, the principles of natural justice has to be followed by the Authority carrying out such rectification. 7. On the other hand, the learned Government Advocate for the respondent submits that the writ petition, filed on 16.10.2025, is liable to be dismissed on the ground of delay and laches, as the impugned orders were passed on 08.07.2024 and 11.09.2024. The learned Government Advocate further relies upon Section 161 (1) of the respective GST enactment, which provides that any assessment, reassessment, adjudication, review, revision, appeal, rectification, notice, summons, or other proceeding that is in substance and effect in conformity with or according to the intent ....