https://www.taxtmi.com/caselaws?id=773673 An assessment order covering the same tax period as an earlier order was set aside where the record showed the taxpayer had not participated in the adjudication under the show cause notice. The court noted the overlap in the orders and the statutory framework under Section 74 of the Tamil Nadu GST Act and Rule 142(3) of the Tamil Nadu GST Rules, and held that the dispute required reconsideration on merits after giving the taxpayer an opportunity to substantiate its case. The matter was remitted for fresh orders in accordance with law. en-us Mon, 16 Jun 2025 00:00:00 +0530 Thu, 26 Jun 2025 08:35:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773673 An assessment order covering the same tax period as an earlier order was set aside where the record showed the taxpayer had not participated in the adjudication under the show cause notice. The court noted the overlap in the orders and the statutory framework under Section 74 of the Tamil Nadu GST Act and Rule 142(3) of the Tamil Nadu GST Rules, and held that the dispute required reconsideration on merits after giving the taxpayer an opportunity to substantiate its case. The matter was remitted for fresh orders in accordance with law. Case-Laws GST Mon, 16 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773673