https://www.taxtmi.com/caselaws?id=429226 In scrutiny-based GST proceedings under the Tamil Nadu GST Act, the authority must first issue the prescribed scrutiny notice, identify the relevant discrepancies, and allow an opportunity to explain before taking further action. A demand founded on matters not covered by the original Form ASMT-10 notice was held unsustainable because the statutory sequence for scrutiny and subsequent proceedings was not followed. The assessment order was set aside, and the matter was remitted for fresh proceedings after proper notice and a reasonable opportunity to the taxpayer. en-us Tue, 27 Sep 2022 00:00:00 +0530 Mon, 04 Aug 2025 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429226 In scrutiny-based GST proceedings under the Tamil Nadu GST Act, the authority must first issue the prescribed scrutiny notice, identify the relevant discrepancies, and allow an opportunity to explain before taking further action. A demand founded on matters not covered by the original Form ASMT-10 notice was held unsustainable because the statutory sequence for scrutiny and subsequent proceedings was not followed. The assessment order was set aside, and the matter was remitted for fresh proceedings after proper notice and a reasonable opportunity to the taxpayer. Case-Laws GST Tue, 27 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429226