Non-issuance of ASMT-10 notice vitiated scrutiny conclusions but not adjudication as petitioner was…

Case-Laws – GST – Highlights – Non-issuance of ASMT-10 notice vitiated scrutiny conclusions but not adjudication as petitioner was provided opportunity to show cause – Tax proposal confirmed due to petitioner's failure to reply – Petitioner asserted unawareness of proceedings – Interest of justice warrants opportunity to contest tax demand on merits – Impugned assessment order set aside on condition of remitting 10% of disputed tax demand within 15 days and permitting petitioner to submit reply to show cause notice – Matter remanded for reconsideration in one case. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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