Section 73/74 of the CGST Act, 2017--- Show Cause Notice –Time period to file reply to SCN —–- The petitioner challenged quashing the assessment order dated 24.02.2021 for the period of F.Y 2020-21, whereby the ex-parte assessment order has been passed; sought quashing the demand issued in form DRC 07- order dated 24.02.2021, passed even before the statutory notice period of 30 days as per section 73 (8); quashing the Appellate order dated 28.09.2022, whereby the appellate Authority has rejected the appeal on the ground of Delay/limitation of 17 days. The court observed that minimum statutory period of 30 days mandated under the Act was not afforded to the petitioner for making payment due and prior to the expiry of 30 days, the assessing officer proceeded to pass the order, ex parte in nature.

Held that:- The Hon’ble High Court quashed the notice dated 15.02.2021 as also the order of assessment dated 24.02.2021 with the direction to the assessing officer to issue a fresh notice in the light of the statutory provisions and pass an appropriate order in accordance with law.