https://www.taxtmi.com/caselaws?id=757128 GST assessment orders may not be sustained where the assessee is unable to file a reply because relevant records are seized by the tax authorities, as a meaningful opportunity to present the defence must be afforded before adverse action is taken. The Madras High Court noted that the impugned order had been passed without allowing the assessee to place its case on record in the absence of seized documents. The order was quashed and the matter remitted for fresh disposal on merits and in accordance with law. en-us Tue, 16 Jul 2024 00:00:00 +0530 Thu, 08 May 2025 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757128 GST assessment orders may not be sustained where the assessee is unable to file a reply because relevant records are seized by the tax authorities, as a meaningful opportunity to present the defence must be afforded before adverse action is taken. The Madras High Court noted that the impugned order had been passed without allowing the assessee to place its case on record in the absence of seized documents. The order was quashed and the matter remitted for fresh disposal on merits and in accordance with law. Case-Laws GST Tue, 16 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757128