GST dept fails to comply with mandatory process of return scrutiny before initiating demand: Gauhati HC quashes notice against PepsiCo

Here the article reports on a Gauhati High Court order quashing a GST demand notice issued to PepsiCo, on the ground that tax authorities had not followed mandatory procedural requirements — specifically, the return scrutiny process — before issuing the demand. The court held that without conducting such mandatory scrutiny, the demand notice is unsustainable. The article describes the legal provisions under GST law requiring assessment / scrutiny steps, the facts and contentions, the High Court’s reasoning, and the significance of procedural compliance in tax demands and appeals.