Rule 142(4) CGST Rules

A Reply Handed Over at the Hearing Must Be Read: Orissa High Court Sets Aside Section 74 Order That Treated a Manually Filed Reply as No Reply

A Division Bench of the Orissa High Court has quashed a Section 74 order for 2019-20 that proceeded as if no reply existed, although the Superintendent had signed an acknowledgment of the contractor's written reply. The Court held that Rule 142(4) of the CGST Rules does not make electronic filing a condition of being heard, remitted the matter, and left the limitation and jurisdiction questions open.