https://www.taxtmi.com/caselaws?id=458654 An assessment order is unsustainable where the demand abstract is inconsistent with the discrepancy-wise discussion and the record shows no independent application of mind to the taxpayer's reply. Here, the discussion on discrepancy 1 did not match the SGST demand shown in the abstract, and the observations on discrepancies 7 to 20 appeared to be lifted from an external article rather than based on the assessee's submissions and supporting documents. The order was quashed and the matter remanded for fresh consideration with reasonable opportunity and personal hearing. en-us Thu, 08 Feb 2024 00:00:00 +0530 Fri, 25 Apr 2025 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458654 An assessment order is unsustainable where the demand abstract is inconsistent with the discrepancy-wise discussion and the record shows no independent application of mind to the taxpayer's reply. Here, the discussion on discrepancy 1 did not match the SGST demand shown in the abstract, and the observations on discrepancies 7 to 20 appeared to be lifted from an external article rather than based on the assessee's submissions and supporting documents. The order was quashed and the matter remanded for fresh consideration with reasonable opportunity and personal hearing. Case-Laws GST Thu, 08 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458654