https://www.taxtmi.com/caselaws?id=801110 Assessment under Section 73 was quashed where it was made without the Government works contractor's reply to the show-cause notice. Although prima facie return discrepancies had been identified, no final finding on those discrepancies or tax liability was made. The contractor, having approached within limitation, must be allowed to file a reply; the assessing authority must then reconsider the matter on merits after providing a hearing. en-us Fri, 11 Sep 2026 00:00:00 +0530 Thu, 15 Oct 2026 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801110 Assessment under Section 73 was quashed where it was made without the Government works contractor's reply to the show-cause notice. Although prima facie return discrepancies had been identified, no final finding on those discrepancies or tax liability was made. The contractor, having approached within limitation, must be allowed to file a reply; the assessing authority must then reconsider the matter on merits after providing a hearing. Case-Laws GST Fri, 11 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801110