Where petitioner/assessee, suffering from medical condition (Reeling of Head & Imbalance of Gait), could not reply to show cause notice issued under section 73, and an assessment order was passed,

same was to be set aside and assessee was to be granted an opportunity to first file response to SCN and fresh assessment order was to be passed thereafter. Orissa High Court in Pragati Construction vs Commissioner of C.T. & G.S.T. (W.P.(C) NO. 41802 OF 2023, 21-Dec-2023)