https://www.taxtmi.com/caselaws?id=761469 An assessment order was quashed for breach of natural justice where GST notices and hearing intimation were uploaded on the portal, but the assessee had not effectively participated and was unable to place material supporting the genuineness of purchases and challenge to reversal of input tax credit. To balance the assessee's opportunity to contest the demand with the revenue's interest, the court directed reconsideration only after payment of 10% of the disputed tax demand, filing of a reply, and grant of a reasonable opportunity, including personal hearing, followed by a fresh assessment order. en-us Wed, 28 Feb 2024 00:00:00 +0530 Mon, 02 Jun 2025 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761469 An assessment order was quashed for breach of natural justice where GST notices and hearing intimation were uploaded on the portal, but the assessee had not effectively participated and was unable to place material supporting the genuineness of purchases and challenge to reversal of input tax credit. To balance the assessee's opportunity to contest the demand with the revenue's interest, the court directed reconsideration only after payment of 10% of the disputed tax demand, filing of a reply, and grant of a reasonable opportunity, including personal hearing, followed by a fresh assessment order. Case-Laws GST Wed, 28 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761469