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    <title>HC grants opportunity for reply to SCN as Assessee being small businessman was not aware of the proceedings initiated</title>
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    <description>The court set aside the assessment order to permit the taxpayer, a small business, a fresh opportunity to reply to the Show Cause Notice and submit documents explaining the erroneous claim of Input Tax Credit reported under reverse charge, subject to making a deposit of part of the disputed tax prior to reissuance of a fresh order.</description>
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      <description>The court set aside the assessment order to permit the taxpayer, a small business, a fresh opportunity to reply to the Show Cause Notice and submit documents explaining the erroneous claim of Input Tax Credit reported under reverse charge, subject to making a deposit of part of the disputed tax prior to reissuance of a fresh order.</description>
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