GST Officer must consider reply even if filed by assessee after multiple reminders

Tvl. Aarna Traders Vs Deputy State Tax Officer II (Madras High Court)

Conclusion: Since GST Officers chose to disregard the reply because it was submitted after multiple reminders, therefore, the order was liable to be set aside and the reply of assessee was disregarded.

Held:  Upon scrutiny of returns filed by assessee, show cause notice was issued to assessee regarding the mismatch between assessee’s GSTR 3B returns and the auto-populated GSTR 2A. This was followed by two reminders each dated 11.03.2024. The second reminder called for a response on or before 15.03.2024. Assessee replied on 15.03.2024. The impugned order was issued thereafter on 29.04.2024. Assessee referred to the impugned order and pointed out that the reply was not considered by the proper officer because such reply was filed after four opportunities of personal hearing. On account of such non consideration, assessee submitted that the impugned order could not be sustained. Assessee had stated that the extent of mismatch was only Rs.1,03,176/- each towards CGST and SGST and not Rs.1,39,093/- each towards CGST and SGST. It was held that the respondent chose to disregard the reply because it was submitted after multiple reminders. Since the reply of assessee was disregarded, the order was liable to be set aside. Upon receipt thereof, the respondent was directed to provide a reasonable opportunity to assessee, including a personal hearing, and thereafter issue a fresh order within a period of three months from the date of receipt of assessee’s reply.