https://www.taxtmi.com/caselaws?id=773913 An assessment order under GST was treated as liable to be quashed where the registered dealer had not received effective notice after cancellation of registration, resulting in denial of an opportunity to respond. Relief was made conditional on the dealer depositing 25% of the disputed tax in cash within the stipulated time; on compliance, the assessment was to stand quashed. The notice was also to be treated as a corrigendum to the show cause notice, with liberty to file a reply and for fresh orders to be passed on merits and in accordance with law. The deposited amount was to be refunded if the demand was ultimately dropped. en-us Tue, 03 Jun 2025 00:00:00 +0530 Mon, 30 Jun 2025 08:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773913 An assessment order under GST was treated as liable to be quashed where the registered dealer had not received effective notice after cancellation of registration, resulting in denial of an opportunity to respond. Relief was made conditional on the dealer depositing 25% of the disputed tax in cash within the stipulated time; on compliance, the assessment was to stand quashed. The notice was also to be treated as a corrigendum to the show cause notice, with liberty to file a reply and for fresh orders to be passed on merits and in accordance with law. The deposited amount was to be refunded if the demand was ultimately dropped. Case-Laws GST Tue, 03 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773913