HC sets aside order passed on the same day of issuance of SCN citing lack of reasonable opportunity for filing reply
Last updated: 16 September 2024
Court :
Madras High Court
Brief :
The Hon'ble Madras High Court in the case of M/s.Pithamber Distributors v. Assistant Commissioner (ST), Chennai [W.P. No. 11337 of 2024 dated April 30, 2024], allowed the writ petition, thereby setting aside the order passed citing lack of reasonable opportunity to file a reply to SCN as the Department is required to pass the order after three months of issuance of SCN under Section 73(2) of Central Goods and Services Tax Act, 2017 ("the CGST Act")with an intent to grant reasonable opportunity to file the reply. However, the order was passed on the same day of issuance of SCN.
Citation :
W.P. No. 11337 of 2024 dated April 30, 2024]
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Bimal Jain
Published in GST
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