https://www.taxtmi.com/caselaws?id=762551 The Court set aside the impugned order dated 16 August 2024, finding it unreasoned and unsustainable due to a lack of detailed reasoning. The Assistant Commissioner is directed to initiate fresh proceedings based on the original Show Cause Notice, ensuring a new, reasoned order that considers the taxpayer's reply. The Court also reserved the petitioner's right to challenge the validity of Notifications 49/2019-Central Tax and 56/2023-Central Tax in separate proceedings if necessary, allowing for further examination of their legality and constitutionality. All rights and contentions of the parties remain open for future consideration. en-us Tue, 12 Nov 2024 00:00:00 +0530 Tue, 03 Dec 2024 08:44:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762551 The Court set aside the impugned order dated 16 August 2024, finding it unreasoned and unsustainable due to a lack of detailed reasoning. The Assistant Commissioner is directed to initiate fresh proceedings based on the original Show Cause Notice, ensuring a new, reasoned order that considers the taxpayer's reply. The Court also reserved the petitioner's right to challenge the validity of Notifications 49/2019-Central Tax and 56/2023-Central Tax in separate proceedings if necessary, allowing for further examination of their legality and constitutionality. All rights and contentions of the parties remain open for future consideration. Case-Laws GST Tue, 12 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762551