The Madhya Pradesh high court held that Raymond Limited was not given a reasonable opportunity to respond to a show cause notice under Section 73 of the CGST Act. The court quashed the vague show cause notice and demand order, stating that the time given to Raymond Ltd was too short. It emphasized that a reasonable opportunity requires a minimum of 15 days to reply to the notice. The court also noted the lack of material particulars in the notice and set it aside, allowing for the issuance of a fresh valid notice by the GST authorities.