GST proper officer must consider Reply Filed by assessee even after Multiple Hearings: Madras HC

The Madras High Court ruled that the GST proper officer must consider replies submitted by the assessee, even after multiple hearings. The case concerned a dispute over whether the assessee's responses were given due consideration in proceedings. The court held that regardless of the number of hearings, the GST officer must review all relevant materials provided by the taxpayer before passing any final orders. This ruling emphasizes the importance of fair procedures and ensures that businesses’ submissions are taken into account, even if the process has extended over several hearings.