2025-VIL-1151-ALH
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SGST High Court Cases

GST - Ex parte Order - Reply to SCN on email, Transfer of Adjudicating Authority - Petitioner's grievance that the impugned assessment order was passed ex parte despite the petitioner having submitted replies to the show cause notices through emails to the designated email ID of the Adjudicating Authority - HELD – The SCN itself required the petitioner to furnish its reply to the Adjudicating Authority on his e-mail ID and not on the common portal. Once that exception to the general scheme of the Act has been made by the Adjudicating Authority, the petitioner cannot be faulted for complying with that direction issued by the Adjudicating Authority - In the present case, a patent error of procedure had been committed by the Adjudicating Authority in passing the ex parte order despite the replies furnished by the petitioner being on record - Once replies are seen to have been furnished, merely because the petitioner did not or could not appear on the date fixed may not absolve the Adjudicating Authority of its duty to consider the replies furnished and to pass the adjudication order, thereafter. The failure to consider the replies amounted to a complete denial of the principles of natural justice - Once the mistake of procedure had been established by the petitioner the Adjudicating Authority may not have passed an ex parte order even on the date fixed. The rectification application ought to have been allowed. The impugned order is set aside and the matter is remitted back to the Adjudicating Authority to pass a fresh order after considering the replies filed by the petitioner – The writ petition is allowed
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