https://www.taxtmi.com/caselaws?id=759100 Assessment orders under the CGST/SGST regime were set aside where the taxpayer had not accessed the portal after registration cancellation and may not have been aware of the later orders. The Court found that a fresh hearing was warranted and remitted the matter to the jurisdictional assessing authority for reconsideration. That relief was made conditional on the taxpayer remitting the admitted output tax liability of about Rs. 10 lakhs within two weeks, reflecting a balance between procedural fairness and payment of undisputed tax dues. en-us Thu, 01 Aug 2024 00:00:00 +0530 Sat, 10 May 2025 21:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759100 Assessment orders under the CGST/SGST regime were set aside where the taxpayer had not accessed the portal after registration cancellation and may not have been aware of the later orders. The Court found that a fresh hearing was warranted and remitted the matter to the jurisdictional assessing authority for reconsideration. That relief was made conditional on the taxpayer remitting the admitted output tax liability of about Rs. 10 lakhs within two weeks, reflecting a balance between procedural fairness and payment of undisputed tax dues. Case-Laws GST Thu, 01 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759100