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    <title>2024 (8) TMI 1254 - MADRAS HIGH COURT</title>
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    <description>GST demand confirmed without a reply to the show cause notice was set aside because the petitioner was given a credible explanation for non-participation and the interests of justice required reconsideration. The High Court permitted the matter to be reopened on condition of deposit of 10% of the disputed demand, with liberty to file a reply, and directed the authority to afford a reasonable opportunity, including personal hearing, before passing a fresh order. The dispute was therefore remitted for fresh adjudication after compliance with the deposit and hearing requirements.</description>
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      <description>GST demand confirmed without a reply to the show cause notice was set aside because the petitioner was given a credible explanation for non-participation and the interests of justice required reconsideration. The High Court permitted the matter to be reopened on condition of deposit of 10% of the disputed demand, with liberty to file a reply, and directed the authority to afford a reasonable opportunity, including personal hearing, before passing a fresh order. The dispute was therefore remitted for fresh adjudication after compliance with the deposit and hearing requirements.</description>
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