https://www.taxtmi.com/caselaws?id=755029 GST demand orders based on return filings and input-tax-credit data were challenged where the registration had already been cancelled retrospectively, creating an inconsistency in reliance on the disputed-period returns. The assessee had also not replied to the show-cause notices or participated in the personal hearings. In these circumstances, the impugned orders were set aside and the matters were remanded for fresh adjudication on merits, with an opportunity of hearing and a condition to deposit 10% of the disputed tax. The document states that the proper course is remand where the demand rests on such apparent contradiction and the assessee has not had a meaningful merits reconsideration. en-us Thu, 27 Jun 2024 00:00:00 +0530 Tue, 06 May 2025 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755029 GST demand orders based on return filings and input-tax-credit data were challenged where the registration had already been cancelled retrospectively, creating an inconsistency in reliance on the disputed-period returns. The assessee had also not replied to the show-cause notices or participated in the personal hearings. In these circumstances, the impugned orders were set aside and the matters were remanded for fresh adjudication on merits, with an opportunity of hearing and a condition to deposit 10% of the disputed tax. The document states that the proper course is remand where the demand rests on such apparent contradiction and the assessee has not had a meaningful merits reconsideration. Case-Laws GST Thu, 27 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755029