https://www.taxtmi.com/caselaws?id=762760 The Court found that the assessment and demand order under the Uttar Pradesh GST Act had been passed without full consideration of the assessee's reply, as some pleas remained unaddressed. Although the statutory appeal period under Section 107 had expired, the Court balanced procedural fairness with revenue protection by granting conditional interference. If 50% of the demand, after adjusting any amount already deposited, is paid within four weeks, the impugned order will stand set aside and the matter will be freshly adjudicated after hearing; failing compliance, the writ petition will stand dismissed. en-us Tue, 03 Dec 2024 00:00:00 +0530 Mon, 07 Jul 2025 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762760 The Court found that the assessment and demand order under the Uttar Pradesh GST Act had been passed without full consideration of the assessee's reply, as some pleas remained unaddressed. Although the statutory appeal period under Section 107 had expired, the Court balanced procedural fairness with revenue protection by granting conditional interference. If 50% of the demand, after adjusting any amount already deposited, is paid within four weeks, the impugned order will stand set aside and the matter will be freshly adjudicated after hearing; failing compliance, the writ petition will stand dismissed. Case-Laws GST Tue, 03 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762760