GST
Ex parte order after missing the reply
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Facts
If you did not reply or attend, the officer can pass an order on the material available. You can appeal under Sec 107 within 3 months, and courts sometimes remand cases for fresh hearing where notices were only on the portal.
Provisions and law
- Sec 107, CGST Act 2017Appeal to the appellate authority within 3 months of the order, with pre-deposit
- Sec 169, CGST Act 2017Notices are validly served by making them available on the common portal, among other modes
Analysis
Appeal is the main route, with pre-deposit of 10 percent of disputed tax. Ground it on lack of hearing and on merits. If the notice was only uploaded in a tab you did not see, some High Courts have allowed writs, but that is fact specific.
Conclusion
- Download the order and DRC-07.
- Check the date of the order and count 3 months.
- Prepare the appeal with grounds and pre-deposit.
- File APL-01 on the portal.
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