Case Law Details
Raymond Limited Vs Union of India (Madhya Pradesh High Court)
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.
Facts:
M/s. Raymond Ltd. (“the Petitioner”) filed a writ petition for setting aside of Show Cause Notice dated September 03, 2022 (“the Impugned SCN”) issued by the Revenue Department (“the Respondent”) and subsequent order of demand dated September 12, 2022 (“the Impugned Order”) issued under Section 73 of the Central Goods and Services Act, 2017 (“the CGST Act”) contending that, no reasonable opportunity of hearing was granted to the Petitioner as the Impugned Order was passed within nine days of issuance of the Impugned SCN. Also, it was contended that the Impugned SCN is vague in nature.
Issue:
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
