https://www.taxtmi.com/caselaws?id=754056 Scrutiny-based GST adjudication under section 73(9) must be preceded by service of Form GST ASMT-10 under section 61 and rule 99, so that the assessee is informed of the alleged discrepancies and given an effective chance to reply. Where the discrepancy intimation is not served, the adjudication process is procedurally defective and liable to be treated as vitiated for breach of natural justice. The matter must then be reconsidered only after proper notice, opportunity to file an additional reply, and a hearing before any fresh order is passed. en-us Wed, 22 May 2024 00:00:00 +0530 Tue, 13 Jan 2026 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754056 Scrutiny-based GST adjudication under section 73(9) must be preceded by service of Form GST ASMT-10 under section 61 and rule 99, so that the assessee is informed of the alleged discrepancies and given an effective chance to reply. Where the discrepancy intimation is not served, the adjudication process is procedurally defective and liable to be treated as vitiated for breach of natural justice. The matter must then be reconsidered only after proper notice, opportunity to file an additional reply, and a hearing before any fresh order is passed. Case-Laws GST Wed, 22 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754056