https://www.taxtmi.com/caselaws?id=758645 An assessment confirming tax and imposing 100% penalty was interfered with because the taxpayer was denied an effective opportunity to respond to the intimation and show cause notice, including due to portal access difficulties. The dispute concerned input tax credit on a motor vehicle under Section 17(5) of the GST enactments, but the court did not decide the merits of the credit claim. Instead, it set aside the assessment conditionally, required deposit of 10% of the disputed demand, and remitted the matter for fresh adjudication after permitting a reply and granting a reasonable opportunity, including personal hearing. en-us Thu, 18 Apr 2024 00:00:00 +0530 Mon, 12 May 2025 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758645 An assessment confirming tax and imposing 100% penalty was interfered with because the taxpayer was denied an effective opportunity to respond to the intimation and show cause notice, including due to portal access difficulties. The dispute concerned input tax credit on a motor vehicle under Section 17(5) of the GST enactments, but the court did not decide the merits of the credit claim. Instead, it set aside the assessment conditionally, required deposit of 10% of the disputed demand, and remitted the matter for fresh adjudication after permitting a reply and granting a reasonable opportunity, including personal hearing. Case-Laws GST Thu, 18 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758645