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2023 (12) TMI 822 - HC - GSTDirection to pay a tax due along with penalty - petitioner did not file reply to the said show cause notice in time, and due to non-filing of reply, the respondent passed the impugned order - HELD THAT:- It is no doubt true that the petitioner is a taxypayer under section 10 of the Act and as per said section, the petitioner need not file GSTR 3B and filing of returns under GSTR 4 is suffice and accordingly, the petitioner filed GSTR 4, however, with a delay. Thus, considering the fact that the petitioner, being a Lady Proprietress and due to reverse of fortune, she was met with heavy loss, which resulted in closure of her business and due to wrong advice of the Auditor, she was not in a position to file returns in time and also not able to reply to the show cause notice owing to her ill-health, this Court in the interest of justice is of the view that one more opportunity can be granted to the petitioner for filing her reply and thereafter, the respondent shall pass fresh orders in accordance with law. The matter is remanded back to the respondent for fresh assessment - petition allowed by way of remand.
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