https://www.taxtmi.com/caselaws?id=760842 A contradictory show cause notice, containing inconsistent GSTR-3B figures across its tables, was treated as unsustainable because the mismatch undermined the foundation of the proceeding. The assessment order was also held vulnerable where it did not consider the taxpayer's reply or record reasons on the objections raised, which fell short of fair procedure. On these grounds, the assessment order was set aside, while fresh proceedings were left open to be initiated through a new show cause notice. en-us Tue, 12 Mar 2024 00:00:00 +0530 Tue, 13 May 2025 19:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760842 A contradictory show cause notice, containing inconsistent GSTR-3B figures across its tables, was treated as unsustainable because the mismatch undermined the foundation of the proceeding. The assessment order was also held vulnerable where it did not consider the taxpayer's reply or record reasons on the objections raised, which fell short of fair procedure. On these grounds, the assessment order was set aside, while fresh proceedings were left open to be initiated through a new show cause notice. Case-Laws GST Tue, 12 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760842