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| The Tax Publishers 2025 TaxPub(GST) 2132 (All-HC) CENTRAL GOODS AND SERVICES TAX ACT, 2017
Section 73
As reply filed by assessee was not accepted on the grounds that evidence was not available, such excuse was prima facie not acceptable as it was open to the assessing authority to direct assessee to file evidence in support of the defence taken by him, therefore, the adjudication order passed by Revenue was short of requirement of principles of natural justice and was not sustainable.
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Determination of tax - Non-consideration of reply filed by assessee on the ground of non-furnishing of reliable documents - Violation of principles of natural justice -
Assessee challenged an order passed under section 73 of the CGST Act contending that while passing the order, a show cause notice was served, which was duly replied. However, no hearing could be availed as the assessee was unwell. He further contended that in the adjudication order, no consideration to the reply filed by assessee was granted, mainly on the ground that the documents in support of the submissions were not annexed along with reply. Revenue contended that as per the second reminder, the date was fixed for submission of reply and personal hearing was also fixed and a reply was filed but no one appeared for the personal hearing. Therefore, the demand was rightly imposed upon assessee. Held: The reason for not accepting reply filed by assessee, on the ground that evidence was not available, was prima facie not acceptable as it was open to the assessing authority to direct assessee to file evidence in support of the defence taken by him. Therefore, finding the order was short of requirement of principles of natural justice, the same was set aside and the matter was remanded back to pass fresh order.
REFERRED :
FAVOUR : In favour of assessee by way of remand.
A.Y. :
IN THE ALLAHABAD HIGH COURT
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