Allahabad High Court Upholds GST Assessment Order: Identical Dates for SCN Reply and Personal Hearing Valid if Assessee Fails to Participate

In a significant judicial pronouncement, the Allahabad High Court has clarified the legal position regarding the scheduling of personal hearings and reply deadlines under the Goods and Services Tax Act, 2017. The ruling in the case of Allied Batteries Vs State of U.P. serves as a crucial reminder to every assessee about the perils of ignoring statutory notices. The Court categorically held that scheduling the deadline for filing a reply to a Show Cause Notice (SCN) and the date for a personal hearing on the exact same day does not automatically invalidate the subsequent assessment proceedings, especially when the assessee completely fails to participate in the process.

This article delves into the factual matrix, the legal contentions raised by the assessee, and the comprehensive rationale adopted by the Hon'ble High Court while dismissing the writ petition.

Factual Matrix of the Dispute

The controversy arose from an assessment order initiated by the Deputy Commissioner, State Tax, Sector-1, Barabanki, against the assessee, Allied Batteries. The core timeline and facts of the dispute are outlined below: