Assessee have independent statutory right to file reply to SCN & draft assessment order

Ketan Ribbons Pvt Ltd Vs National Faceless Assessment Centre Delhi (Delhi High Court) Hon’ble Delhi High Court quashed Assessment Order, Notice of demand and Penalty notice passed on 23-05-2021 during COVID-19 where show cause notice and draft assessment order were issued during lockdown and the assessee could not file any reply. The court further was of the view that filing of earlier replies was not relevant as the petitioner had independent statutory right to file a reply to the show cause notice and draft assessment order. DHC also rejected the revenue argument of availability of alterna...