Bombay HC allows Pepperfry to file Reply to GST SCN Belatedly, imposes Rs. 50k Costs

The Bombay High Court allowed Pepperfry to file a reply to a GST Show Cause Notice (SCN) belatedly, imposing a cost of ₹50,000. The court considered the company’s reasons for the delay and granted them an opportunity to respond to the SCN. This decision highlights the importance of providing taxpayers with a fair chance to present their case, even if there are delays in their response. The ruling underscores the principle of natural justice, ensuring that taxpayers are not unduly penalized for procedural delays. It also emphasizes the need for timely compliance with tax notices to avoid additional costs.