Assessee allowed to submit an additional reply to a SCN against non-payment of tax within prescribed period under the SVLDRS

Quick Summary
The Madras High Court has permitted an assessee, M/s. P.K. Japee & Co., to submit an additional reply to a Show Cause Notice (SCN) concerning non-payment of tax under the SVLDRS scheme. The court ruled that allowing this additional reply would not prejudice the Revenue Department. The department has been directed to consider the assessee's submissions on merit and pass fresh orders after providing a fair hearing, adhering to the principles of natural justice.

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in M/s. P.K. Japee& Co. v. Deputy Commissioner of GST and Central Excise and Ors.[W.P.No.3587 of 2023 and W.M.P.No.3647 of 2023 dated February 7, 2023] has allowed the assessee to submit an additional reply to a Show Cause Notice ("SCN") issued by the Revenue Department. Held that, no prejudice will be caused to the Revenue Department if such additional reply is allowed. Directed the Revenue Department to consider the assessee's reply to the SCN on its merits and to pass fresh orders after providing the opportunity of fair hearing to the assessee and by following the principles of natural justice.

Citation :
W.P.No.3587 of 2023 and W.M.P.No.3647 of 2023 dated February 7, 2023

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Bimal Jain
Published in GST
Views : 203

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