https://www.taxtmi.com/caselaws?id=760066 An assessment order challenged on merits may be quashed and remitted for fresh consideration where the assessee indicates a potentially sustainable case and seeks an opportunity to substantiate its reply. Delay and limitation objections, including reliance on an expired statutory appeal remedy, do not necessarily prevent such relief if the court chooses to exercise discretion. To balance the revenue's interest, the court may impose a protective pre-deposit condition before directing the assessing authority to reconsider the matter on merits. en-us Thu, 01 Aug 2024 00:00:00 +0530 Tue, 13 May 2025 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760066 An assessment order challenged on merits may be quashed and remitted for fresh consideration where the assessee indicates a potentially sustainable case and seeks an opportunity to substantiate its reply. Delay and limitation objections, including reliance on an expired statutory appeal remedy, do not necessarily prevent such relief if the court chooses to exercise discretion. To balance the revenue's interest, the court may impose a protective pre-deposit condition before directing the assessing authority to reconsider the matter on merits. Case-Laws GST Thu, 01 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760066