https://www.taxtmi.com/caselaws?id=758568 A tax assessment confirmed without an effective opportunity to contest the demand on merits may be set aside and remanded for fresh adjudication after a reasonable hearing on suitable terms. The document notes that where objections were not filed and the assessee did not participate in the personal hearing, but later claimed ineffective communication through the GST portal and sought to explain mismatches between returns, reconsideration can be warranted if terms such as partial payment and filing of a reply are imposed before a fresh hearing and decision. It also records that consequential attachment may be raised when the assessment is remitted for reconsideration. en-us Thu, 25 Apr 2024 00:00:00 +0530 Sun, 11 May 2025 00:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758568 A tax assessment confirmed without an effective opportunity to contest the demand on merits may be set aside and remanded for fresh adjudication after a reasonable hearing on suitable terms. The document notes that where objections were not filed and the assessee did not participate in the personal hearing, but later claimed ineffective communication through the GST portal and sought to explain mismatches between returns, reconsideration can be warranted if terms such as partial payment and filing of a reply are imposed before a fresh hearing and decision. It also records that consequential attachment may be raised when the assessment is remitted for reconsideration. Case-Laws GST Thu, 25 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758568