https://www.taxtmi.com/article/detailed?id=12121 Under Section 73 of the CGST Act, an SCN must contain adequate material and afford the taxpayer a reasonable opportunity to reply; a thirty day period was treated as reasonable for responding. An order issued within days of the SCN was held to violate the opportunity to be heard, rendering the SCN and consequent demand order procedurally defective and subject to setting aside, while permitting reissuance after giving a proper opportunity. en-us Wed, 13 Dec 2023 11:45:26 +0530 Wed, 13 Dec 2023 11:45:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12121 Under Section 73 of the CGST Act, an SCN must contain adequate material and afford the taxpayer a reasonable opportunity to reply; a thirty day period was treated as reasonable for responding. An order issued within days of the SCN was held to violate the opportunity to be heard, rendering the SCN and consequent demand order procedurally defective and subject to setting aside, while permitting reissuance after giving a proper opportunity. Articles Goods and Services Tax - GST Wed, 13 Dec 2023 11:45:26 +0530 https://www.taxtmi.com/article/detailed?id=12121