In a significant ruling, the Madras High Court has held that the filing of a reply to the show-cause notice in form GST-DRC-06 is not mandatory under Section 73(9), 74(9) and 76(3) of GST Act and the reply so filed through post shall also be treated as valid. The petitioner, Asia (Chennai) Engineering Company Private Limited, sent physical representation on 08.01.2022 received by them on 10.01.2022. The petitioner denied the opportunity of hearing to the petitioner.
Source Taxscan
