https://www.taxtmi.com/caselaws?id=760624 GST assessment confirmed for non-filing of reply and non-attendance at hearing was conditionally set aside on natural justice grounds. The Court accepted the taxpayer's claim that the proceedings had not been effectively brought to its notice because compliance was handled by a consultant, and held that the taxpayer should be given an opportunity to contest the demand on merits. To safeguard revenue, the Court directed verification of the alleged bank-account appropriation and required payment of 10% of the disputed demand if such appropriation was not verified. The assessing officer was directed to consider the reply, grant a personal hearing, and pass a fresh order after compliance. en-us Wed, 19 Jun 2024 00:00:00 +0530 Tue, 13 May 2025 13:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760624 GST assessment confirmed for non-filing of reply and non-attendance at hearing was conditionally set aside on natural justice grounds. The Court accepted the taxpayer's claim that the proceedings had not been effectively brought to its notice because compliance was handled by a consultant, and held that the taxpayer should be given an opportunity to contest the demand on merits. To safeguard revenue, the Court directed verification of the alleged bank-account appropriation and required payment of 10% of the disputed demand if such appropriation was not verified. The assessing officer was directed to consider the reply, grant a personal hearing, and pass a fresh order after compliance. Case-Laws GST Wed, 19 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760624