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2023 (9) TMI 116 - DELHI HIGH COURTValidity of Reopening of assessment u/s 147 - notice u/s 148A(b) - shorter period provided to resposd to assessee - bogus purchases - reassessment proceedings have been triggered pursuant to show-cause notices issued under Sections 74 and 132 of the Central Goods and Services Tax Act, 2017 - as contented timeframe granted did not permit the petitioner to file a more exhaustive and detailed reply to the said show-cause notice - HELD THAT:- Respondent cannot but concur that the minimum statutory timeframe provided under the provisions of Section 148A(b) for filing the response is seven (7) days, which, in this case, was clearly not provided to the petitioner. Therefore, we would be entering into an area of uncertainty if we were to accept that in this case, the two (2) days granted to the petitioner via the notice dated 27.03.2023 was sufficient.The statute, as indicated above, provides a specific timeframe and therefore, that leeway would have to be granted to the assessee. Having regard to the fact that the responses to notices form part of the impugned order dated 31.03.2023 passed under Section 148A(d) in our view, the best way forward would be to set aside the said order with liberty to the AO to pass a fresh order. Petitioner has indicated to us that the petitioner would like to file a further reply, accordingly, two (2) weeks are granted to file a comprehensive reply to both notices issued under Section 148A(b) of the Act.AO, upon receipt of the reply, will issue a notice to the petitioner for according personal hearing in the matter. The notice will indicate the date and time of the hearing. AO will, thereafter, proceed to pass a speaking order; a copy of which will be furnished to the petitioner. 16. The writ petition is disposed of, in the aforesaid terms.
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