https://www.taxtmi.com/caselaws?id=783907 The dominant issue was breach of natural justice in a GST composition assessment, as the demand was confirmed without issuance of a proper SCN in Form GST DRC-01, despite the authority computing suppressed turnover by comparing nominal CMP-08 turnover with substantial purchases and adding a presumptive gross profit to levy tax at 18%. Holding that the appellate limitation under s.107 had expired but that such defect warranted interference, the HC set aside the impugned order and remitted the matter for a fresh order, conditional upon the assessee depositing 10% of the disputed tax in cash from the electronic cash ledger within 30 days. en-us Fri, 12 Dec 2025 00:00:00 +0530 Tue, 23 Dec 2025 15:27:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783907 The dominant issue was breach of natural justice in a GST composition assessment, as the demand was confirmed without issuance of a proper SCN in Form GST DRC-01, despite the authority computing suppressed turnover by comparing nominal CMP-08 turnover with substantial purchases and adding a presumptive gross profit to levy tax at 18%. Holding that the appellate limitation under s.107 had expired but that such defect warranted interference, the HC set aside the impugned order and remitted the matter for a fresh order, conditional upon the assessee depositing 10% of the disputed tax in cash from the electronic cash ledger within 30 days. Case-Laws GST Fri, 12 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783907