GST Adjudication Order Invalid as Proper Consideration of Objections Was Missing

Ishwar Singh Rathore Vs State of Himachal Pradesh & Ors. (Himachal Pradesh High court) In , the petitioner challenged the demand order dated 20.06.2024 and the show cause proceedings initiated under the Central Goods and Services Tax Act, 2017. The petitioner sought quashing of the demand order and the show cause notice on the grounds that mandatory procedural requirements, including issuance of notice in Form ASMT-10 under Rule 99 and intimation in Form DRC-01A under Rule 142(1A), had not been followed prior to issuance of the show cause notice in Form DRC-01 dated 28.03.2024. The petitio...