https://www.taxtmi.com/caselaws?id=758555 A tax demand under GST was set aside where the assessee was not given an effective opportunity to contest the matter on merits. Although a show cause notice had been issued and a personal hearing was stated to have been offered, the court noted that the GST registration had already been cancelled and the explanation that the portal was not being continuously monitored was not wholly untenable. In the interest of justice, the matter was remanded for reconsideration, with liberty to file a reply and a direction to provide a reasonable opportunity, including personal hearing, before a fresh order was passed. en-us Tue, 23 Apr 2024 00:00:00 +0530 Tue, 01 Jul 2025 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758555 A tax demand under GST was set aside where the assessee was not given an effective opportunity to contest the matter on merits. Although a show cause notice had been issued and a personal hearing was stated to have been offered, the court noted that the GST registration had already been cancelled and the explanation that the portal was not being continuously monitored was not wholly untenable. In the interest of justice, the matter was remanded for reconsideration, with liberty to file a reply and a direction to provide a reasonable opportunity, including personal hearing, before a fresh order was passed. Case-Laws GST Tue, 23 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758555