Assessee’s Confusion Over Which SCN to Reply: Madras HC Grants Two Weeks to File Response and Directs Personal Hearing

The Madras High Court has provided a taxpayer with a two-week extension to file their reply in a GST case, acknowledging the assessee's confusion regarding which of the multiple Show Cause Notices (SCNs) they were required to respond to. Recognizing the potential for genuine misunderstanding and the need for clarity in tax proceedings, the court also directed the tax authorities to grant the assessee a personal hearing to further clarify the issues. This decision underscores the judiciary's role in ensuring that taxpayers are afforded a fair opportunity to understand and respond to tax demands, especially when there are ambiguities or complexities in the notices issued by the tax department.