https://www.taxtmi.com/highlights?id=85150 HC found no statutory requirement mandating obtaining a statement as a prerequisite for issuing show cause notice u/s 122(1A) of CGST Act, 2017. Petitioner granted 4 weeks to file objections to the notice from receipt of order. Respondents directed to consider objections according to law, providing reasonable hearing opportunity before proceeding with assessment/adjudication. Court explicitly noted no views expressed on merits. Petition disposed of with directions for procedural compliance while preserving petitioner's right to present defense during adjudication process. en-us Fri, 24 Jan 2025 08:44:40 +0530 Fri, 24 Jan 2025 08:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=85150 HC found no statutory requirement mandating obtaining a statement as a prerequisite for issuing show cause notice u/s 122(1A) of CGST Act, 2017. Petitioner granted 4 weeks to file objections to the notice from receipt of order. Respondents directed to consider objections according to law, providing reasonable hearing opportunity before proceeding with assessment/adjudication. Court explicitly noted no views expressed on merits. Petition disposed of with directions for procedural compliance while preserving petitioner's right to present defense during adjudication process. Highlights GST Fri, 24 Jan 2025 08:44:40 +0530 https://www.taxtmi.com/highlights?id=85150