Case Law Details
Asia (Chennai) Engineering company Private Limited Vs Assistant Commissioner (ST) (FAC) (Madras High Court)
Electronic filing of the reply of SCN is not mandatory in Form GST-DRC-06
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. Also, while disposing of the petition, the Court directed the assessing authority to fix the personal hearing date for the assessee, give him an opportunity, and receive any documents produced by the assessee.
Facts:
Asia (Chennai) Engineering (“the Petitioner”) is a private limited company. A show cause notice dated November 30, 2021 (“SCN”) was issued to the Petitioner for revoking the erroneous refund claim. To this SCN, the Petitioner sent a reply dated January 07, 2022. Further, the petitioner had received the adjudication order dated March 31, 2022 (“the Impugned order”) passed by the Assistant Commissioner (ST) (FAC) (“the Respondent”) no one appeared from the Petitioner’s side though the chance of hearing provided two times dated February 17, 2022, and again on March 16, 2022.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
