GOLDEN BULLION v. UNION OF INDIA & ORS

Introduction

The petitioner, Golden Bullion, challenged the Order-in-Original dated 13.11.2025, primarily on the ground that the adjudicating authority had passed the order without considering the reply submitted by the petitioner to the Show Cause Notice (SCN) dated 20.06.2025.

The petitioner had filed its reply electronically through the GST portal within the prescribed time. However, while passing the impugned order, the adjudicating authority proceeded on the assumption that no reply had been filed. During the hearing before the High Court, the Department admitted that although the reply had indeed been filed on the portal, it was not forwarded to or brought to the notice of the adjudicating officer due to a communication gap between the jurisdictional officer managing the portal and the adjudicating authority.