https://www.taxtmi.com/caselaws?id=785699 Impugned assessment issued under an omitted statutory provision was found invalid because the authority relied on a provision removed by amendment; the order was set aside. The defective notice must be treated as a show cause notice and the respondent is directed to permit the taxpayer to file a reply/objection with supporting documents within six weeks; thereafter the authority must issue a clear 14-day notice fixing a date for personal hearing and pass fresh adjudication on merits in accordance with law. The petition is disposed, mandating re-adjudication consistent with the substituted provision and procedural fairness. en-us Mon, 19 Jan 2026 00:00:00 +0530 Thu, 29 Jan 2026 09:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785699 Impugned assessment issued under an omitted statutory provision was found invalid because the authority relied on a provision removed by amendment; the order was set aside. The defective notice must be treated as a show cause notice and the respondent is directed to permit the taxpayer to file a reply/objection with supporting documents within six weeks; thereafter the authority must issue a clear 14-day notice fixing a date for personal hearing and pass fresh adjudication on merits in accordance with law. The petition is disposed, mandating re-adjudication consistent with the substituted provision and procedural fairness. Case-Laws GST Mon, 19 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785699