https://www.taxtmi.com/caselaws?id=795872 Section 61 of the Rajasthan GST Act, read with Rule 99 of the Rajasthan GST Rules, requires the proper officer to issue Form GST ASMT-10 identifying return discrepancies and seeking the registered person's explanation before proceeding to tax determination. The notice mechanism allows discrepancies to be explained and may avoid further proceedings. As the prescribed notice was admittedly not issued, the adjudication order was invalid for failure to comply with this mandatory requirement. en-us Thu, 16 Jul 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795872 Section 61 of the Rajasthan GST Act, read with Rule 99 of the Rajasthan GST Rules, requires the proper officer to issue Form GST ASMT-10 identifying return discrepancies and seeking the registered person's explanation before proceeding to tax determination. The notice mechanism allows discrepancies to be explained and may avoid further proceedings. As the prescribed notice was admittedly not issued, the adjudication order was invalid for failure to comply with this mandatory requirement. Case-Laws GST Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795872