https://www.taxtmi.com/caselaws?id=755938 Whether failure to issue statutory notice in Form ASMT-10 vitiates adjudication under GST Sections 73/74: HC held the twin preconditions to trigger ASMT-10 (scrutiny under s.61 and noticed discrepancies) existed; non-issuance of ASMT-10 renders any conclusions derived solely from such scrutiny void and not a valid basis for adjudication. Outcome: where adjudication relied on scrutiny findings without proper ASMT-10, those conclusions are vitiated. Application of natural justice where petitioner did not participate: because the petitioner had not replied and asserted unawareness, HC set aside the impugned assessment orders and remanded with liberty to file a reply on condition of remitting 10% of disputed tax within 15 days. en-us Tue, 16 Jul 2024 00:00:00 +0530 Tue, 13 Jan 2026 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755938 Whether failure to issue statutory notice in Form ASMT-10 vitiates adjudication under GST Sections 73/74: HC held the twin preconditions to trigger ASMT-10 (scrutiny under s.61 and noticed discrepancies) existed; non-issuance of ASMT-10 renders any conclusions derived solely from such scrutiny void and not a valid basis for adjudication. Outcome: where adjudication relied on scrutiny findings without proper ASMT-10, those conclusions are vitiated. Application of natural justice where petitioner did not participate: because the petitioner had not replied and asserted unawareness, HC set aside the impugned assessment orders and remanded with liberty to file a reply on condition of remitting 10% of disputed tax within 15 days. Case-Laws GST Tue, 16 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755938