https://www.taxtmi.com/caselaws?id=801108 Section 74A GST demand concerning turnover previously addressed in ASMT proceedings requires consideration of payments already made towards differential tax and corresponding interest. Where ASMT-10 and ASMT-12 records establish such payment, a demand issued without the taxpayer's reply to the DRC-01 notice requires fresh merits determination after submission of the reply and supporting documents. The demand was set aside, with prior notice required before fresh adjudication and recovered amounts refundable in accordance with law. en-us Tue, 08 Sep 2026 00:00:00 +0530 Thu, 15 Oct 2026 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801108 Section 74A GST demand concerning turnover previously addressed in ASMT proceedings requires consideration of payments already made towards differential tax and corresponding interest. Where ASMT-10 and ASMT-12 records establish such payment, a demand issued without the taxpayer's reply to the DRC-01 notice requires fresh merits determination after submission of the reply and supporting documents. The demand was set aside, with prior notice required before fresh adjudication and recovered amounts refundable in accordance with law. Case-Laws GST Tue, 08 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801108