https://www.taxtmi.com/caselaws?id=760783 In GST proceedings concerning alleged excess refund, the Madras HC set aside the assessment orders because the petitioner had not participated in the original proceedings and had failed to monitor the GST portal and respond to notices. To secure an opportunity to contest the demand, the Court remitted the matters for fresh adjudication, permitted the petitioner to file replies to the show cause notices, and directed the authority to grant a reasonable opportunity, including personal hearing, before passing fresh orders. The remand was made conditional on deposit of 10% of the disputed tax demand for each relevant month within the stipulated time. en-us Tue, 16 Apr 2024 00:00:00 +0530 Tue, 13 May 2025 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760783 In GST proceedings concerning alleged excess refund, the Madras HC set aside the assessment orders because the petitioner had not participated in the original proceedings and had failed to monitor the GST portal and respond to notices. To secure an opportunity to contest the demand, the Court remitted the matters for fresh adjudication, permitted the petitioner to file replies to the show cause notices, and directed the authority to grant a reasonable opportunity, including personal hearing, before passing fresh orders. The remand was made conditional on deposit of 10% of the disputed tax demand for each relevant month within the stipulated time. Case-Laws GST Tue, 16 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760783