https://www.taxtmi.com/caselaws?id=796111 Opportunity to respond to a show-cause notice is identified as necessary before a demand proceeds. The text states that, because no response opportunity was provided, the assessment order, consequential demand summary and bank notice were set aside. The assessee was permitted to submit a response, while all merits and contentions remained open for determination by the competent authority in accordance with law. en-us Tue, 09 Jun 2026 00:00:00 +0530 Fri, 31 Jul 2026 08:27:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796111 Opportunity to respond to a show-cause notice is identified as necessary before a demand proceeds. The text states that, because no response opportunity was provided, the assessment order, consequential demand summary and bank notice were set aside. The assessee was permitted to submit a response, while all merits and contentions remained open for determination by the competent authority in accordance with law. Case-Laws GST Tue, 09 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796111