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Beri R & Associates CA firm in Delhi India-ITR ,GST, Accounting, Auditing, DSC
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Beri R & Associates CA firm in Delhi India-ITR ,GST, Accounting, Auditing, DSC
Beri R & Associates CA firm in Delhi India-ITR ,GST, Accounting, Auditing, DSC
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What is the validity of Order passed within 8 days of issue of Show Cause Notice?

This cannot be construed as Reasonable Opportunity of being heard. - HC

𝗧𝗵𝗼𝘂𝗴𝗵 𝗻𝗼 𝘁𝗶𝗺𝗲 𝗽𝗲𝗿𝗶𝗼𝗱 𝗶𝘀 𝘀𝘁𝗶𝗽𝘂𝗹𝗮𝘁𝗲𝗱 𝗶𝗻 𝗦𝗲𝗰𝘁𝗶𝗼𝗻 𝟳𝟯 𝗳𝗼𝗿 𝘁𝗵𝗲 𝗻𝗼𝘁𝗶𝗰𝗲𝗲 𝘁𝗼 𝗿𝗲𝘀𝗽𝗼𝗻𝗱 𝗯𝘂𝘁 𝗶𝘁 𝗶𝘀 𝗼𝗯𝘃𝗶𝗼𝘂𝘀 𝘁𝗵𝗮𝘁 𝘁𝗵𝗲 𝘀𝘁𝗮𝘁𝘂𝘁𝗲 𝗰𝗼𝗻𝘁𝗲𝗺𝗽𝗹𝗮𝘁𝗲𝘀 𝗮𝗳𝗳𝗼𝗿𝗱𝗶𝗻𝗴 𝗼𝗳 𝗿𝗲𝗮𝘀𝗼𝗻𝗮𝗯𝗹𝗲 𝗼𝗽𝗽𝗼𝗿𝘁𝘂𝗻𝗶𝘁𝘆 𝘁𝗼 𝗿𝗲𝗽𝗹𝘆 𝘁𝗼 𝘀𝗵𝗼𝘄 𝗰𝗮𝘂𝘀𝗲 𝗻𝗼𝘁𝗶𝗰𝗲.

Section 73(8) mandates a time period of 30 days.

𝘛𝘩𝘶𝘴, 𝘸𝘩𝘢𝘵 𝘤𝘰𝘮𝘦𝘴 𝘰𝘶𝘵 𝘭𝘰𝘶𝘥 𝘢𝘯𝘥 𝘤𝘭𝘦𝘢𝘳 𝘪𝘴 𝘵𝘩𝘢𝘵 𝘵𝘩𝘦 𝘴𝘩𝘰𝘸 𝘤𝘢𝘶𝘴𝘦 𝘯𝘰𝘵𝘪𝘤𝘦 𝘯𝘰𝘵 𝘰𝘯𝘭𝘺 𝘧𝘢𝘭𝘭𝘴 𝘴𝘩𝘰𝘳𝘵 𝘰𝘧 𝘵𝘩𝘦 𝘮𝘪𝘯𝘪𝘮𝘶𝘮 𝘱𝘦𝘳𝘪𝘰𝘥 𝘰𝘧 30 𝘥𝘢𝘺𝘴 𝘵𝘰 𝘢𝘧𝘧𝘰𝘳𝘥 𝘳𝘦𝘢𝘴𝘰𝘯𝘢𝘣𝘭𝘦 𝘰𝘱𝘱𝘰𝘳𝘵𝘶𝘯𝘪𝘵𝘺 𝘵𝘰 𝘯𝘰𝘵𝘪𝘤𝘦𝘦 𝘵𝘰 𝘳𝘦𝘴𝘱𝘰𝘯𝘥 𝘣𝘶𝘵 𝘢𝘭𝘴𝘰 𝘢𝘱𝘱𝘦𝘢𝘳𝘴 𝘵𝘰 𝘣𝘦 𝘭𝘢𝘤𝘬𝘪𝘯𝘨 𝘪𝘯 𝘮𝘢𝘵𝘦𝘳𝘪𝘢𝘭 𝘱𝘢𝘳𝘵𝘪𝘤𝘶𝘭𝘢𝘳.

Notice issued: 03-Sep-2022
Order passed: 12-Sep-2022
Violation: Order passed without providing Opportunity of being heard
Held: SCN and Order Quashed

Title: 𝗥𝗮𝘆𝗺𝗼𝗻𝗱 𝗟𝗶𝗺𝗶𝘁𝗲𝗱 𝘃𝘀 𝗨𝗻𝗶𝗼𝗻 𝗼𝗳 𝗜𝗻𝗱𝗶𝗮
Court: 𝗠𝗮𝗱𝗵𝘆𝗮 𝗣𝗿𝗮𝗱𝗲𝘀𝗵 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁
Citation: Writ Petition No. 26693/2022
Dated: 20-Nov-2023
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