Failure To Reply To GST SCN: Madras HC Gives Assessee Second Chance, Orders Additional Deposit And Fresh Adjudication

The Madras High Court set aside orders where an assessee had failed to reply to a GST show cause notice (SCN). The Court granted a second opportunity to respond and directed fresh adjudication. It also ordered the assessee to make an additional deposit. The judgment reinforces principles of natural justice and grants relief in cases where procedural default (non-reply) might otherwise result in ex parte decisions.