🚨Non-Consideration of Assessee’s Reply Held as Prima Facie Non-Application of Mind by Jharkhand HC ⚖️ GST Order Stayed!
Key Takeaways
✅ An order passed without considering the Assessee’s reply violates natural justice.
âś… Adjudicating and appellate authorities must apply their mind to contentions raised in SCNs.
âś… The Jharkhand HC has stayed the order, indicating procedural lapses.
âś… Strengthens jurisprudence against arbitrary GST adjudication.
In this case, the Department's counsel was unable to provide any reason for the Assessee’s reply not being considered.
Prateek Kalbalia vs Commissioner, Jharkhand Goods and Services Tax, Ranchi
[W.P.(C) No. 582 of 2025; dated 13-Feb-2025]