Assessment order under GST quashed as passed beyond show cause notice

Tvl. Easyway Logistics Vs Assistant Commissioner (ST) (Madras High Court) Madras High Court held that any order travelled beyond the scope of show cause notice is not maintainable. Thus, impugned assessment order under GST was passed beyond the scope of show cause notice is liable to be quashed. Facts- Initially, ASMT notice was issued to the petitioner on 24.10.2024, for which the petitioner submitted a detailed reply on 31.10.2024. Pursuant to which, the respondent issued a Show Cause Notice dated 19.11.2024, by annexing the ASMT notice as well the reply filed by the petitioner. However, no ...