Adjudication/Show Cause Notice Procedure/Personal Hearings

  1. Where DRC-01A was not issued as provided under Rule 142(1A), Order u/s. 74(9) need to be quashed
  2. Counterpart Department cannot initiate proceedings where one Department is assigned to the assessee
  3. Order passed holding SCN reply as “Not Satisfactory” is Set Aside
  4. Assessee awaiting particulars from supplier, needs to be given time to explain difference in GSTR-3B Vs. 2B
  5. GSTR-3B Vs. 1 Vs. 2A Notice – Order passed without considering the reply – Tables of SCN were contradictory — Order Set Aside
  6. Notices uploaded only through Portal – Reply could not be filed – Assessee is not acquainted with technology – Order Set aside
  7. Ingredients of Section 74 are not satisfied – Assessment Order is Set Aside
  8. Where proceedings are pending under SGST, CGST authorities cannot proceed with a Notice
  9. 9 days is not reasonable time to reply to Show Cause Notice – Audi Alteram Partem Violated – SCN is invalid – Madhya Pradesh HC
  10. Ex-Parte Order Passed – Assessee was allowed to file reply to SCN thereafter, on Medical Grounds – Orissa HC
  11. Demand-cum-Show Cause Notice cannot be issued without issue of Form ASMT-10 – Gauhati HC
  12. Where the right of Personal Hearing is not waived, Ex Parte order cannot be passed – Bombay HC
  13. Adjudication Order passed without providing written notice of Personal Hearing and ignoring the reply of the assessee is set aside – Bombay HC
  14. Appellate Authority is bound to look into the merits even in the absence of Assessee during proceedings – Patna HC