ELSY JOY v. THE DEPUTY COMMISSIONER OF STATE TAX, THRISSUR & ORS.

Introduction

The petitioner challenged an adjudication order passed under Section 73 of the CGST/SGST Acts for the Financial Year 2017-18. The primary grievance was that the adjudicating authority passed the assessment order before the expiry of the time granted to the petitioner for submitting a reply to the show cause notice.

The show cause notice dated 20.06.2023 specifically granted the petitioner time until 21.07.2023 to file objections. However, the adjudicating authority issued the assessment order on 11.07.2023, nearly ten days before the expiry of the period granted for filing the reply. The petitioner contended that such action amounted to a clear violation of the principles of natural justice.