Lack of ASMT-10 notice invalidated scrutiny, not adjudication. Petitioner's silence confirmed tax demand. Chance to contest merits granted on 10% deposit.
Case-Laws
GST
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 –
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