2025 (3) TMI 1508 - HC - GST

Requirement to reply to SCN - HELD THAT - The order to be passed shall be a reasoned order dealing with all submissions of assessee. Before passing an order a personal hearing shall be given notice whereof shall be communicated at least seven working days in advance. If the officer is going to rely on any judicial pronouncements the list thereof shall be made available to assessee along with the notice for personal hearing so that assessee will be able to deal with/distinguish the same. The adjudication shall be completed by 31.10.2025. The impugned order is quashed and set aside - Appeal disposed off.

Summary

The Madras High Court, with Chief Justice K.R. Shriram delivering the judgment, disposed of the writ appeals by quashing and setting aside the impugned order without expressing any opinion on the merits. The respondent/assessee, without prejudice to their rights including on limitation, agreed to submit replies to the show cause notices dated 28.9.2023 within four weeks from receipt of all relied-upon documents, which the adjudicating authority must re-issue duly indexed and paginated. The Assessing Officer is directed to conduct year-wise assessments from July 2017 to March 2022, allowing a minimum four-week gap between each year's assessment, excluding any time lost from limitation calculations. The final order must be reasoned, address all submissions, and follow a personal hearing with at least seven working days' notice. The officer must also provide the assessee with any judicial pronouncements intended to be relied upon prior to the hearing. The adjudication is to be completed by 31.10.2025. All rights and contentions remain open.