SECTION 73 5

No, an order cannot be passed without the assessee's reply to the show cause notice (SCN) under Section 73 of the CGST Act. Section 73(9) states that the proper officer shall, after considering the representation, if any, made by the person chargeable with tax, determine the amount of tax, interest, and a penalty and issue an order. This implies that the assessee's reply to the SCN is a necessary step before the issuance of an order.