https://www.taxtmi.com/highlights?id=96441 Challenge concerned validity of an assessment issued under an omitted statutory provision; the court found the authority had applied a repealed provision instead of the substituted provision introduced by amendment, rendering the impugned order invalid and therefore set aside. The order must be treated as a show cause notice; the affected party is directed to file a reply with documents within six weeks, after which the authority shall issue a clear 14-day notice fixing personal hearing and thereafter decide on merits in accordance with law. Writ petition disposed accordingly. en-us Thu, 29 Jan 2026 11:52:12 +0530 Thu, 29 Jan 2026 11:52:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96441 Challenge concerned validity of an assessment issued under an omitted statutory provision; the court found the authority had applied a repealed provision instead of the substituted provision introduced by amendment, rendering the impugned order invalid and therefore set aside. The order must be treated as a show cause notice; the affected party is directed to file a reply with documents within six weeks, after which the authority shall issue a clear 14-day notice fixing personal hearing and thereafter decide on merits in accordance with law. Writ petition disposed accordingly. Highlights GST Thu, 29 Jan 2026 11:52:12 +0530 https://www.taxtmi.com/highlights?id=96441