Exparte GST Order passed as Assessee not able to File Reply to SCN: Orissa HC allows One Chance to File Reply

The Orissa High Court has granted a GST assessee another opportunity to file a reply to a show cause notice (SCN) after the original order was passed ex-parte. The assessee failed to respond to the SCN, resulting in a default judgment. The court acknowledged the importance of providing a fair chance to present one's case and directed that the assessee be allowed to submit their reply within a specified timeframe. This decision underscores the judicial preference for ensuring that parties have the opportunity to be heard before final orders are issued.