2024 (7) TMI 1541 - HC - GST

Challenge to assessment orders issued in deceased mother's name - violation of the principles of natural justice - HELD THAT - Ext. P11 order under Section 73(9) is appealable under Section 107 of the CGST/SGST Act, 2017. A challenge against the assessment order passed under Section 73(9) on the ground of violation of principles of natural justice is also maintainable before the appellate authority. Whether the 19 days period granted to the petitioner to reply to the show cause notice was a reasonable period to defend the show cause notice is a matter to be considered by the appellate authority in accordance with the facts of the case, as no time limit is stipulated in Section 73 for responding to the show cause notice. Since an appeal is provided under Section 107 of the CGST/SGST Act against Ext. P11 order, it will be open to the petitioner to avail the said remedy and all contentions of the petitioner are left open to be considered by the appellate authority. The writ petition is disposed of.

Summary

The petitioner challenged assessment orders issued in deceased mother's name. Single Judge set aside assessment order, directed fresh assessment. Division Bench allowed petitioner to raise non-inheritance plea, directed fresh assessment. Petitioner granted 19 days to reply to show cause notice, impugned assessment order on grounds of natural justice. Ext. P11 order appealable under Section 107 of CGST/SGST Act. Appellate authority to consider reasonableness of 19-day period. Writ petition disposed of, petitioner can appeal Ext. P11 order.