Condonation of Delay: Tribunal directed condonation where rectification proceedings were pursued, ordering merits adjudication after opportunity to be...
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Validity of an ex parte GST assessment order was not examined on merits. The matter was remitted for fresh adjudication, subject to the petitioner's compliance with the conditions relating to filing a reply and depositing 10% of the disputed tax in case of any shortfall in the amount already stated to have been paid. The operative effect is that the assessment was set aside from substantive consideration and the respondent must reconsider the matter after the stated procedural and pre-deposit requirements are met.
Validity of an ex parte GST assessment order was not examined on merits. The matter was remitted for fresh adjudication, subject to the petitioner's compliance with the conditions relating to filing a reply and depositing 10% of the disputed tax in case of any shortfall in the amount already stated to have been paid. The operative effect is that the assessment was set aside from substantive consideration and the respondent must reconsider the matter after the stated procedural and pre-deposit requirements are met.
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