GST Update

 Desk of CA. Praveen Sharma – 1114  Series (CAPS) 

 Orissa High Court IN THE CASE OF  M/s Chandan Patra v. Union of India & Ors.

Citation: TS-840-HC(ORI)-2026-GST

Dispute: M/s Chandan Patra challenged a GST adjudication order passed without considering its written defence.

Manual reply: The petitioner attended the hearing on 27 January 2026 and submitted a detailed reply physically.

Acknowledged receipt: The Superintendent received and signed the reply, establishing its presence on record.

Premature order: Despite granting time until 13 February 2026 for documents, the authority passed the order on 4 February 2026. 

Incorrect premise: The order proceeded as though the petitioner had neither appeared nor submitted a reply.

Statutory duty: Section 74(9) requires consideration of the taxpayer’s representation before determining liability.

Filing mode: Reading Rule 142(4) with Section 74(9), the Court held that an acknowledged manual reply cannot be ignored merely for non-uploading.

Natural justice: Procedural requirements cannot become a technical barrier depriving taxpayers of their right to defend.

 Outcome: In favour of M/s Chandan Patra. The order was quashed and the matter remanded for fresh consideration of objections and evidence. 

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Best Regards,

CA Praveen Sharma

Mob. No. +91-98715 30610