Order liable to be set aside when no reasonable opportunity to submit reply is provided to Assessee after issuance of SCN
Last updated: 19 January 2024
Court :
Madras High Court
Brief :
The Hon'ble Madras High Court in Brakes India (P.) Ltd. v. Assistant Commissioner (ST) [W.P. No. 36439 of 2023 dated January 3, 2024] allowed the writ petition, thereby setting aside the Impugned Order in case where no reasonable opportunity is provided to the Assessee to submit reply after issuance of Show Cause Notice ("SCN") as the SCN is received via Email on the same day of the personal hearing.
Citation :
W.P. No. 36439 of 2023 dated January 3, 2024
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Bimal Jain
Published in GST
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