Case Law Details
Raymond Limited Vs Union Of India (Madhya Pradesh High Court)
Madhya Pradesh High Court held that time gap of 8 days between show cause notice and impugned order reveals that reasonable opportunity of reply to show cause notice not granted. Accordingly, the show cause notice and order thereof set aside.
Facts- The present petition is filed invoking writ jurisdiction of this Court under Article 226 of Constitution of India assails the show cause notice dated 03.09.2022 and the subsequent order of demand dated 12.09.2022 both issued u/S.73 of the Central Goods and Services Tax Act, 2017.
Conclusion- Held that it is evident that the time gap provided between show cause notice dated 03.09.2022 and impugned order dated 12.09.2022 was only 8 clear days which in the considered opinion of this Court falls desperately short of satisfying the concept of reasonable opportunity of being heard.
Consequently, the impugned show cause notice dated 03.09.2022 and impugned order of demand dated 12.09.2022 (Annexure P/3) both passed u/S.73 of CGST Act are set aside with liberty to the Revenue to issue fresh legal and valid show cause notice and thereafter proceed in the matter if so advised after affording reasonable and sufficient opportunity of being heard to petitioner.
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