https://www.taxtmi.com/caselaws?id=447259 Prior to issuance of a Demand-cum-Show Cause Notice under the CGST framework, an alleged discrepancy remains a discrepancy simplicitor; issuance of a Demand-cum-Show Cause Notice reflects formation of a prima facie opinion by the proper officer that statutory obligations were contravened, and such issuance requires satisfaction of mandated procedural preconditions. The impugned Demand-cum-Show Cause Notice was held to have been issued without compliance with required conditions precedent, including procedural requisites under Section 61 read with rule 99, and absence of issuance of Form GST ASMT-10; accordingly the operation of the impugned notice is stayed until the returnable date. en-us Wed, 13 Dec 2023 00:00:00 +0530 Tue, 13 Jan 2026 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447259 Prior to issuance of a Demand-cum-Show Cause Notice under the CGST framework, an alleged discrepancy remains a discrepancy simplicitor; issuance of a Demand-cum-Show Cause Notice reflects formation of a prima facie opinion by the proper officer that statutory obligations were contravened, and such issuance requires satisfaction of mandated procedural preconditions. The impugned Demand-cum-Show Cause Notice was held to have been issued without compliance with required conditions precedent, including procedural requisites under Section 61 read with rule 99, and absence of issuance of Form GST ASMT-10; accordingly the operation of the impugned notice is stayed until the returnable date. Case-Laws GST Wed, 13 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447259