https://www.taxtmi.com/caselaws?id=760921 A tax assessment cannot be sustained where the show cause notice is vague and does not set out sufficient particulars of the alleged mismatch to enable an effective reply, and where personal hearing is not afforded when required. The Madras HC held that these procedural defects vitiated the proceedings, quashed the assessment order, and remanded the matter for reconsideration with liberty to issue a fresh notice containing adequate particulars and proceed in accordance with law. en-us Fri, 22 Mar 2024 00:00:00 +0530 Mon, 28 Oct 2024 17:41:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760921 A tax assessment cannot be sustained where the show cause notice is vague and does not set out sufficient particulars of the alleged mismatch to enable an effective reply, and where personal hearing is not afforded when required. The Madras HC held that these procedural defects vitiated the proceedings, quashed the assessment order, and remanded the matter for reconsideration with liberty to issue a fresh notice containing adequate particulars and proceed in accordance with law. Case-Laws GST Fri, 22 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760921