Taxpayer Fails to Respond to GST SCN Due to Illness and 30% Disability: Calcutta HC Grants...

The Calcutta High Court has granted an opportunity to a taxpayer to file a reply to a GST SCN, as the taxpayer failed to respond due to illness and 30% disability. This compassionate ruling highlights the judiciary's sensitivity to genuine personal hardships affecting tax compliance. The court recognized that a physical disability coupled with illness severely impacted the taxpayer's ability to respond to the notice in a timely manner. This decision underscores the importance of a humane approach in tax administration, ensuring that individuals facing significant personal challenges are not unduly penalized for unavoidable delays.