Granting 12 hours to reply to a SCN is violation of the principles of Natural Justice
Last updated: 01 July 2023
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
Views : 255
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