https://www.taxtmi.com/caselaws?id=467987 Show cause notices invoking fraud, wilful misstatement and suppression were directed to be treated as notices under the ordinary assessment or recovery provision, with those fraud-based allegations redacted. The assessee was given six weeks to file a reply, and the Adjudicating Authority was required to pass a reasoned order after considering all submissions, with a personal hearing on advance notice. Any material proposed to be relied on had to be shared in advance so the assessee could respond. The matter was therefore sent back for fresh adjudication with procedural safeguards, without any decision on the merits of the tax demand. en-us Fri, 28 Mar 2025 00:00:00 +0530 Fri, 10 Apr 2026 20:17:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467987 Show cause notices invoking fraud, wilful misstatement and suppression were directed to be treated as notices under the ordinary assessment or recovery provision, with those fraud-based allegations redacted. The assessee was given six weeks to file a reply, and the Adjudicating Authority was required to pass a reasoned order after considering all submissions, with a personal hearing on advance notice. Any material proposed to be relied on had to be shared in advance so the assessee could respond. The matter was therefore sent back for fresh adjudication with procedural safeguards, without any decision on the merits of the tax demand. Case-Laws GST Fri, 28 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467987