Electronic Filing of Reply to SCN in Form GST-DRC-06 is Not Mandatory, and the reply so filed through post shall also be treated as valid rules Madras High Court in Asia (Chennai) Engineering v Assistant Commissioner (ST) (FAC) [WP (MD) No 13851, 13870 of 2022; dated 22-Aug-2022]

The only objection of the Department is that the postal/physical reply not considered since it was not sent through the portal.

Madras High Court held that the petitioner deserves a personal hearing so that his objections can be heard.

This case is for an erroneous refund. In such circumstances, it would be appropriate that a personal hearing is given and the documents considered, thereafter the Department to proceed further.