GST assessment order set aside for failure to supply detailed discrepancy particulars and an effective opportunity to respond.

A GST assessment order cannot be sustained where the notice and order are issued only in summary form and the annexure or detailed particulars of the alleged discrepancy are not supplied. Form GST ASMT-10 lacked the annexure setting out the discrepancies, and the detailed show cause notice and order were not available on the portal, leaving the taxpayer without material particulars for an effective response. The Madras HC set aside the impugned order and permitted the respondent to proceed afresh in accordance with law.

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Issues: Whether the impugned GST order could be sustained when the notice and order were issued in summary form without the annexure or detailed particulars of the alleged discrepancy.

Analysis: The notice in Form GST ASMT-10 did not contain the annexure said to set out the discrepancies. The show cause notice and the impugned order were also in summary form, and the detailed show cause notice and order were not available on the portal. In the absence of the material particulars required for an effective response, the order could not be sustained.

Conclusion: The impugned order was set aside, with liberty to the respondent to proceed afresh in accordance with law.

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