Delay in filing reply against CGST Notice Due to Under Going Medical Treatment : Orissa HC allows opportunity of hearing

The Orissa High Court has allowed an opportunity of hearing to an assessee whose reply against a CGST notice was delayed due to ongoing medical treatment. The court recognized the genuine hardship faced by the assessee and emphasized that natural justice dictates providing a fair chance to present one's case. This ruling underscores the judiciary's empathetic approach in circumstances beyond a taxpayer's control, ensuring that procedural defaults due to unforeseen medical emergencies do not result in adverse tax orders without proper consideration. It reinforces the principle that personal difficulties should be reasonably accommodated in administrative proceedings.