GST SCN Reply filed beyond Time Limit but Before Disposal of Proceedings: Calcutta HC quashes S. 73 Order

The Calcutta High Court has quashed a Section 73 order under GST, where the "SCN reply was filed beyond time limit but before disposal of proceedings." The court emphasized that even if a taxpayer submits their reply to a show cause notice (SCN) after the prescribed deadline, but before the final order is passed, the tax authorities are obligated to consider it. Dismissing such a reply without due consideration violates principles of natural justice, ensuring that procedural delays do not automatically lead to adverse unreasoned orders.