ASMT-10 & Audit Material Objections Can Be Raised Before GSTAT: Gauhati HC

Bitchem Asphalt Technologies Ltd. Vs Union of Indai And 4 Ors. (Gauhati High Court) The appellant, a company engaged in supplying road-building materials under the brand name “Bitchem” with GST registrations across multiple States, challenged a Single Judge’s judgment dated 08.06.2026 which had declined to adjudicate its writ petitions and instead relegated it to the statutory appellate remedy. The dispute arose from a consolidated Show Cause Notice dated 25.06.2025 issued under Section 74 of the CGST Act covering FY 2018-19, 2019-20 and 2020-21. The notice, based on a purported Cent...