Granting 12 hours to reply to a SCN is violation of the principles of Natural Justice

Last updated: 01 July 2023
Quick Summary
The Gujarat High Court has ruled that providing an assessee with only 12 hours to respond to a Show Cause Notice (SCN) is a violation of the principles of natural justice. The court found it extremely difficult for individuals to prepare a comprehensive reply within such a short timeframe. Consequently, an assessment order based on a mere 12-hour notice period was set aside.

Court :
Gujarat High Court

Brief :
The Hon'ble Gujarat High Court in Dineshkumar Chhaganbhai Nandani v. Income Tax Officer [R/Special Civil Application No. 7864 of 2022 dated June 19, 2023] set aside the assessment order and held a proper opportunity must be given to the Assessee whenever a Show cause notice or an assessment order is issued and further commented that it is very difficult to file a reply to the Show Cause Notice within 12 hours.

Citation :
R/Special Civil Application No. 7864 of 2022 dated June 19, 2023

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Bimal Jain
Published in GST
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