Reasonable time period is 30 days for filing reply to the Show Cause Notice

Last updated: 09 December 2023
Quick Summary
The Madhya Pradesh High Court has ruled that 30 days is the reasonable period for responding to a Show Cause Notice (SCN). In a case where an order was passed just nine days after an SCN was issued, the court found that the assessee was not given a fair opportunity to be heard. Consequently, the SCN and the subsequent order were set aside, with the Revenue Department allowed to issue a fresh, valid notice.

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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Bimal Jain
Published in GST
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