2024 (10) TMI 1520

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..... ER An assessment order dated 19.10.2023 is assailed by the petitioner. The petitioner is a registered person under applicable GST enactments. Upon the returns of the petitioner being scrutinized, a notice in Form GST ASMT-10 was issued on 29.07.2022. This was followed by a show cause notice dated 26.06.2023. The petitioner replied to such show cause notice on 28.07.2023 seeking a month's tim .....

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..... e notice. 4. On perusal of both the show cause notice and the summary thereof, it is evident that the said show cause notice is vague and does not contain sufficient particulars to enable the taxpayer to effectively show cause in respect of the proposed tax demand. It is also evident that no personal hearing was offered under the show cause notice and the entry in the relevant column is 'not .....

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