Master TDS & TCS Provisions with Critical Issues. Register Now!

SECTION 73 5

nirmal paliwal (ipcc) (83 Points)

24 April 2024

CAN OFFICER CAN PASS THE ORDER WITHOUT ASSESEE REPLY OF SCN UNDER SECTION 73

Reply
Follow
Share

1 Replies

Mohammed Nadeem Ansari (99 Points)
Replied 25 April 2024

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.