Section 61 of the CGST Act, 2017 —Assessment Order - The Petitioner challenged the order dated 23 March 2022, pursuant to the SCN dated 15 February 2022, on the ground that he was not given adequate opportunity to defend SCN. The court observed that the request of the Petitioner was not entirely unreasonable. Had the opportunity of two weeks sought for granted to the Petitioner, this petition would not have arisen at all. An opportunity needs to be given to the Petitioner.

Held that:- The Hon’ble High Court set aside the Impugned order and restored the SCN. The Petitioner will appear before the concerned Officer on 10 April 2023, thereafter the Officer will either proceed to adjudicate on the same date or will give a suitable date. Thereafter, the proceedings be concluded within period of four weeks.