Electronic filing of the reply of SCN is not mandatory in Form GST-DRC-06

Last updated: 29 October 2022

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The Madras High Court has ruled that filing a reply to a show-cause notice (SCN) in Form GST-DRC-06 is not mandatory electronically. The court stated that a reply sent by post is valid and must be considered. The judgement also directed the assessing authority to grant the assessee a personal hearing and consider any documents submitted.

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in Asia (Chennai) Engineering v. Assistant Commissioner (ST) (FAC) [W.P. (MD).Nos.13851 and 13870 of 2022 dated August 22, 2022] held that the filing of a reply to the show-cause notice in form GST-DRC-06 is not mandatory under Section 73(9), 74(9) and 76(3) of Central Goods and Services Act, 2017 ("the CGST Act") and the reply so filed through post shall also be treated as valid.

Citation :
W.P. (MD).Nos.13851 and 13870 of 2022 dated August 22, 2022

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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