Challenge to rectification of GST demand where the taxpayer had...

Challenge to rectification of GST demand where the taxpayer had partly reversed liability in the GSTR-3B for 2018-2019 was addressed by applying the court's consistent approach that the adjudicating authority must reconsider the matter on merits after securing revenue. The matter was remitted for a fresh merits order, subject to the taxpayer depositing 100% of the admitted tax demand in cash (with applicable interest and penalty) and also depositing 100% of the disputed tax amount within 30 days, with any prior cash-ledger debit for the relevant period to be adjusted as pre-deposit on verification - HC