https://www.taxtmi.com/caselaws?id=766187 A show-cause notice under section 73 of the CGST Act was considered deficient where, after audit proceedings, it referred to the assessee's reply but did not record why the adjudicating authority remained unsatisfied. The court reiterated that a notice must disclose the prima facie basis for the proposed demand so the assessee can give an effective reply. Because the authority did not deal with the reply to the final audit report under section 65(6) or state reasons for disagreement, the notice was interfered with and the matter was remanded for a fresh notice and adjudication after reasonable opportunity of hearing. en-us Tue, 11 Feb 2025 00:00:00 +0530 Mon, 10 Nov 2025 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766187 A show-cause notice under section 73 of the CGST Act was considered deficient where, after audit proceedings, it referred to the assessee's reply but did not record why the adjudicating authority remained unsatisfied. The court reiterated that a notice must disclose the prima facie basis for the proposed demand so the assessee can give an effective reply. Because the authority did not deal with the reply to the final audit report under section 65(6) or state reasons for disagreement, the notice was interfered with and the matter was remanded for a fresh notice and adjudication after reasonable opportunity of hearing. Case-Laws GST Tue, 11 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766187