Court :
Madhya Pradesh High Court
Brief :
The Hon'ble Madhya Pradesh High Court in the case of M/s. Raymond Ltd. v. Union of India [WP No. 26693 of 2022 dated November 20, 2023] allowed the writ petition and held that, the Reasonable time period for filing reply to the SCN is to be considered as 30 days as no reasonable opportunity of being heard was granted by the Revenue Department to the Assessee when the Impugned Order has been passed within nine days of issuance of SCN.
Citation :
WP No. 26693 of 2022 dated November 20, 2023
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