Order Date – 15 February 2023

Parties: M/s. Engineering Aids Vs State Tax Officer (Circle), Assistant Commissioner (State Tax), The Branch Manager, Andhra Bank.

Facts –

• The Petitioner, M/s. Engineering Aids, was issued with a show cause notice dated 17.02.2022, in form GST DRC-01, and the same was replied on 25.02.2022 in Form GST DRC-06 by the petitioner. 
• The Petitioner contents that the same was not considered while passing the impugned order and only a summary of the order dated 05.04.2022 passed under Form GST DRC-07 was served on him and not the detailed order.

Issue –

• Whether the order passed without considering the reply is valid?

Order –

• The Single Bench of Hon’ble High Court held that the petitioner has been able to convince this Court that even though they have sent a reply dated 25.02.2022 to the show cause notice sent by the respondents, the same has not been considered by the respondents in the impugned order, dated 05.04.2022. Hence, there is no necessity to adjudicate on the second ground raised by the petitioner viz., non service of the speaking order dated 05.04.2022 on them. 
• Since, it is made clear that the respondents have not considered the reply, dated 25.02.2022, even though the same was received by them, the impugned order, dated 05.04.2022 has to be quashed and the matter will have to be remanded back to the respondents for fresh consideration on merits and in accordance with law.
• Writ petition disposed of.