GST Assessment Order Set Aside as Personal Hearing Was Fixed Before Reply Deadline

Modine Thermal Systems Private Limited Vs State of Uttarakhand and Others (Uttarakhand High Court) The petitioner challenged an assessment order arising from proceedings initiated under the GST law. The dispute began when the respondent authority issued a show-cause notice in Form GST ASMT-10 dated 18.06.2024, seeking details and explanations regarding differences between the value of outward supplies declared in GSTR-1 and the value reflected in E-Way Bills for the financial year 2020-21. The petitioner submitted a reply on 17.07.2024. Subsequently, on 28.11.2024, the authority issued a show-...