Section 73(8) of the CGST Act, 2017 – Time period for filing reply to SCN--  The petitioner challenged an order dated 10th March 2022 issued under Section 73 of the Act. The petitioner sought that minimum 15 days time to reply should be given. The court observed that Sections 73(8) permits a person chargeable with tax under subsection (1) or sub-section (3) a period of 30 days from issuance of SCN to make payment of such tax along with interest. If he does not wish to make payment, then within the 30 day period he could file a reply to the SCN. This statutory period cannot be arbitrarily reduced to 7 days by assessing officer. The respondent counsel stated that the order is erroneous because in the SCN only 7 days time was given for filing reply and on the 8th day the impugned order came to be passed. Therefore, the question of not paying within 30 days of the issue of the notice will not arise. The court further observed that such orders without application of mind are being passed contrary to the basic provisions of the Act and the Rules framed thereunder. Valuable judicial time is wasted because such unacceptable orders. The officers do not seem to understand or appreciate the hardship that is caused to the general public. Atleast ten of the taxpayers would not be able to afford a lawyer and approach the Court and their registrations may get cancelled by the very same officers who have passed such patently illegal orders.

Held that:- The Hon’ble Court directed the respondent to withdraw the impugned order and directed that a copy of this order shall be forwarded to the CBIC and to the Chief Commissioner of State Tax, Maharashtra, so that they could at least hold some kind of training and/or orientation session/course, etc. to apprise and educate its officers on the prevailing law and rules framed thereunder and also explain to them what ‘principles of natural justice’ mean. Authorities must be sensitive to this fact and the impact and consequences that their orders have on the public.