https://www.taxtmi.com/caselaws?id=758648 A GST assessment order cannot be sustained where the notice and order are issued only in summary form and the annexure or detailed particulars of the alleged discrepancy are not supplied. Form GST ASMT-10 lacked the annexure setting out the discrepancies, and the detailed show cause notice and order were not available on the portal, leaving the taxpayer without material particulars for an effective response. The Madras HC set aside the impugned order and permitted the respondent to proceed afresh in accordance with law. en-us Thu, 18 Apr 2024 00:00:00 +0530 Mon, 12 May 2025 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758648 A GST assessment order cannot be sustained where the notice and order are issued only in summary form and the annexure or detailed particulars of the alleged discrepancy are not supplied. Form GST ASMT-10 lacked the annexure setting out the discrepancies, and the detailed show cause notice and order were not available on the portal, leaving the taxpayer without material particulars for an effective response. The Madras HC set aside the impugned order and permitted the respondent to proceed afresh in accordance with law. Case-Laws GST Thu, 18 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758648