https://www.taxtmi.com/article/detailed?id=12221 The authority issued a show cause notice that merely reproduced the taxpayer's reply without addressing its content and conducted no inquiry into supplier records; this demonstrated issuance without due application of mind. The court remanded the matter to the pre-show cause notice stage, directing a supplier-end investigation, collection of necessary information, opportunity for further submissions and a personal hearing before any decision on issuing a show cause notice under GST provisions. en-us Tue, 16 Jan 2024 09:54:56 +0530 Tue, 16 Jan 2024 09:54:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12221 The authority issued a show cause notice that merely reproduced the taxpayer's reply without addressing its content and conducted no inquiry into supplier records; this demonstrated issuance without due application of mind. The court remanded the matter to the pre-show cause notice stage, directing a supplier-end investigation, collection of necessary information, opportunity for further submissions and a personal hearing before any decision on issuing a show cause notice under GST provisions. Articles Goods and Services Tax - GST Tue, 16 Jan 2024 09:54:56 +0530 https://www.taxtmi.com/article/detailed?id=12221