https://www.taxtmi.com/caselaws?id=439614 A challenge to a GST assessment under Section 74 failed where the show-cause process was read with the earlier pre-notice communication and annexures, which disclosed the supplier identity, transaction details and demand quantification. The Madras High Court held that the assessee was aware of the basis of proceedings from its own replies, had sought time to produce documents, and was offered personal hearing under Rule 142(4) but did not appear. In these circumstances, the Court found no breach of natural justice, held that the assessee had not cooperated in the assessment process, and upheld the assessment order. en-us Tue, 20 Jun 2023 00:00:00 +0530 Wed, 16 Apr 2025 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439614 A challenge to a GST assessment under Section 74 failed where the show-cause process was read with the earlier pre-notice communication and annexures, which disclosed the supplier identity, transaction details and demand quantification. The Madras High Court held that the assessee was aware of the basis of proceedings from its own replies, had sought time to produce documents, and was offered personal hearing under Rule 142(4) but did not appear. In these circumstances, the Court found no breach of natural justice, held that the assessee had not cooperated in the assessment process, and upheld the assessment order. Case-Laws GST Tue, 20 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439614