https://www.taxtmi.com/caselaws?id=759837 GST assessment proceedings may be reopened where the taxpayer was not properly able to respond to pre-assessment notices, and the matter can be remitted for fresh adjudication on merits. The assessment order was set aside after the court accepted that the petitioner should be given an opportunity to file a consolidated reply and present the grievance before the assessing authority. Relief was made conditional on a 25% deposit of the disputed tax from the Electronic Cash Ledger, to be followed by reconsideration of the case after the reply is filed within the stipulated time. en-us Fri, 02 Aug 2024 00:00:00 +0530 Tue, 13 May 2025 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759837 GST assessment proceedings may be reopened where the taxpayer was not properly able to respond to pre-assessment notices, and the matter can be remitted for fresh adjudication on merits. The assessment order was set aside after the court accepted that the petitioner should be given an opportunity to file a consolidated reply and present the grievance before the assessing authority. Relief was made conditional on a 25% deposit of the disputed tax from the Electronic Cash Ledger, to be followed by reconsideration of the case after the reply is filed within the stipulated time. Case-Laws GST Fri, 02 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759837