Natural justice complied when reply considered and hearing offered, even if not availed.

[Judgment of the Court was made by N.SATHISH KUMAR, J.)

The present writ appeal has been filed challenging the order passed by the learned Single Judge in W.P.(MD) No. 5702 of 2026 dated 02.03.2026, whereby the writ petition filed challenging the order bearing reference No. GSTIN.33AAIPU9129N2ZY/2021-2022 dated 28.11.2025 passed by the second respondent came to be dismissed.

2.The main contention of the appellant/writ petitioner is that the reply submitted by him was not properly considered and that the order dated 28.11.2025 has been passed mechanically, thereby violating the principles of natural justice. It is further contended that the learned Single Judge has not adverted to these aspects, and hence, the present writ appeal has been filed.

3.We have perused the order dated 28.11.2025 passed by the second respondent.

4.On a perusal of the said order, it is seen that the reply submitted by the appellant/writ petitioner has been specifically referred to, but the same has not been accepted by the assessing authority. It also appears that, though an opportunity for personal hearing was afforded, the appellant/writ petitioner did not avail the same. Thereafter, the authority proceeded to consider the reply and pass the order. In such circumstances, we are of the view that the principles of natural justice have been duly complied with.

5.The learned Single Judge has, in fact, condoned the delay and permitted the appellant to file an appeal as against the order dated 28.11.2025 before the appellate authority within a period of one week from the date of receipt of the web copy of the order, even without awaiting the certified copy, and has directed the appellate authority to entertain the same as being within time.

6.In such view of the matter, we do not find any merit in the writ appeal. However, considering that the appellant/writ petitioner is still within the condonable period in respect of the assessment order dated 28.11.2025, liberty is granted to the appellant to file an appeal before the appellate authority within a period of one week from the date of receipt of a copy of this order. Upon such filing, the appellate authority shall entertain the appeal and pass orders on merits and in accordance with law, after duly considering all the grounds that may be raised.

7.With the above directions, this Writ Appeal is dismissed. No costs. Consequently, connected Miscellaneous Petitions are closed.