GST Rulings

Can lack of hearing opportunity be alleged without replying to SCN?

Facts

Petitioner failed to reply to the notice u/s.61 of the CGST Act, 2017 as well as show cause notice (SCN) u/s.73 ibid. Hence, opportunity of personal hearing was not demanded by the petitioner. There was no application even to seek an extension of time to file a reply.

Order of the High Court of Allahabad

[dated 09.07.2024, in Chaudhary Associates Lko. v. State of U.P., from Writ Tax No. 172 of 2024]

Even if date, time or place of hearing is not indicated in SCN, it was the petitioner's duty to file reply to the SCN (admittedly received by him). He chose to ignore the SCN. In such cases, the plea of denial of opportunity of hearing and violation of principles of natural justice cannot be accepted. Therefore, the writ petition was dismissed in view of statutory remedy of appeal available under Section 107 ibid.

Comments

The clean hands doctrine is based on the maxim of equity which states that one “who comes into equity must come with clean hands.” Therefore, it is imperative to reply to a notice and seek an extension for time to reply (if needed).

Srinivasan V, Advocate

Share
Published by
Srinivasan V, Advocate
Tags: GST | DemandGST | Hearing
2 years ago

Recent Posts

HC quashes GST notice & order for non-quantification of interest in notice

Issue The show cause notice issued to the Petitioner did not quantify the proposed demand…

4 weeks ago

Is limitation period of 2 years applicable to duplicate payments under GST law?

Issue The petitioner in the citation referred first infra, by mistake, made a duplicate payment…

4 weeks ago

Opportunity to prove bona fides must be given to recipient before ITC denial on account of supplier’s fault: Gauhati HC

Issue The Petitioner had questioned the validity of Section 16(2)(aa) of the CGST Act, 2017.…

5 months ago

Fee collected by universities not subject to GST: Karnataka HC

Decision / Observations [Order of the Hon'ble High Court of Karnataka, dated 24.11.2025, in WP.…

5 months ago

60 days time limit to pass GST refund order is mandatory: Calcutta HC

Decision / Observations [Order of the Hon'ble High Court of Calcutta, dated 30.07.2025, in M.A.T.…

9 months ago

CA certificate for receipt of net forex acceptable in lieu of FIRCs: Gujarat HC

Facts The Petitioner, engaged in export of services, had claimed refund of unutilized GST Input…

10 months ago