TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether the writ petition challenging the notice dated 15th December, 2025 requiring response on GST assessment is ripe for adjudication and whether relief in the form of extension of time and direction for reconsideration should be granted.
Analysis: The notice dated 15th December, 2025 is a pre-adjudicatory communication affording the petitioner an opportunity to respond within seven working days and does not record any final determination of GST liability. The question of applicable GST rate for affordable and other residential apartments and the correctness of any calculation are matters for final adjudication by the appropriate authority after receipt and consideration of the petitioner's response. In these circumstances, interlocutory adjudication on the merits would be premature; however, procedural relief in the form of additional time to respond and a direction to the authority to decide the matter in accordance with law is appropriate to preserve the petitioners' rights and ensure lawful decision-making.
Conclusion: The writ petition is premature for substantive adjudication. The petitioners are granted a fortnight's extension from the current prescribed period to file their reply to the notice dated 15th December, 2025. The concerned State GST authority shall consider the petitioner's response and decide the matter in accordance with law following due procedure. The writ petition is disposed of on these terms.
TaxTMI 
TaxTMI 
