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2024 (5) TMI 762 - CALCUTTA HIGH COURTValidity of reopening order u/s 148A - shorter period to reply to SCN - as alleged petitioners were given only six days’ to respond to the show-cause notice out of which there were only two working days - HELD THAT:- As decided in Girdhar Gopal Dalmia v. Union of India [2022 (8) TMI 53 - CALCUTTA HIGH COURT] the Department is obliged to provide the assessee at least a minimum period of seven (7) days to respond to a show-cause notice under Section 148(A) (b) of the said Act. In the present case show cause was issued on 23rd March, 2024 under Clause B of Section 148A of the said Act, calling upon the petitioners to file their response on/or before 29th March, 2024. It is not in dispute that the petitioners had only two working days to give their response. As such, the petitioners on 27th March, 2024 had sought for fifteen days time. As the petitioners were denied reasonable opportunity to appropriately respond to the show cause, thus order passed u/s 148 (A) (d) of the said Act cannot be sustained and the same is accordingly set aside - Decided in favour of assessee.
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