The Delhi High Court has quashed the assessment order passed before the time to file a reply to the show cause notice expired.The bench of Justice Rajiv Shakdher and Justice Girish Kathpalia has observed that the show cause notice was issued on March 31, 2023, giving time to the petitioner or assessee to file its reply by May 5, 2023 (15:49 hours). The impugned order was passed on April...
