https://www.taxtmi.com/caselaws?id=789432 A GST show cause notice was held unsustainable where it proceeded on an incorrect factual premise, namely that a special audit had been conducted by the Comptroller and Auditor General of India when the admitted audit related to the GST Department in Punjab, and where the audit report was not supplied to the noticee. The notice was also invalid because it alleged input tax credit mismatch, reverse charge short payment and tax liability without disclosing the basis, particulars or heads of computation, contrary to the requirement under Section 73(3) that the alleged defaults be specifically brought to the assessee's notice. The notice was quashed, with liberty to proceed afresh in accordance with law. en-us Thu, 02 Apr 2026 00:00:00 +0530 Wed, 08 Apr 2026 08:56:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789432 A GST show cause notice was held unsustainable where it proceeded on an incorrect factual premise, namely that a special audit had been conducted by the Comptroller and Auditor General of India when the admitted audit related to the GST Department in Punjab, and where the audit report was not supplied to the noticee. The notice was also invalid because it alleged input tax credit mismatch, reverse charge short payment and tax liability without disclosing the basis, particulars or heads of computation, contrary to the requirement under Section 73(3) that the alleged defaults be specifically brought to the assessee's notice. The notice was quashed, with liberty to proceed afresh in accordance with law. Case-Laws GST Thu, 02 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789432