Tax Authorities Must Consider Late GST SCN Replies Before Final Order: J&K HC

Zakir Hussain Vs Union of India (Jammu & Kashmir High Court)

The Jammu & Kashmir High Court, in the case of Zakir Hussain Vs. Union of India, set aside a GST demand of ₹15,44,922 for the financial year 2020-2021, ruling that the tax authorities were obligated to consider a taxpayer’s belated reply to a show cause notice (SCN) if it was submitted before the final assessment order was issued.

Issue and Background

The petitioner, a contractor registered under GST, challenged the demand order issued by the

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