https://www.taxtmi.com/caselaws?id=776868 A post-registration-cancellation GST assessment for the 2018-19 tax period was set aside, with the Court declining to decide the merits of the credit-note adjustment or input tax credit claim. Applying its consistent approach in similar matters, it directed fresh adjudication after the assessee deposited 25% of the disputed tax in cash and filed a reply to the show-cause notice, treating the impugned order as an addendum to that notice. The relief was therefore conditional, and the assessment was remanded for reconsideration on compliance with those requirements. en-us Tue, 12 Aug 2025 00:00:00 +0530 Wed, 20 Aug 2025 08:34:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776868 A post-registration-cancellation GST assessment for the 2018-19 tax period was set aside, with the Court declining to decide the merits of the credit-note adjustment or input tax credit claim. Applying its consistent approach in similar matters, it directed fresh adjudication after the assessee deposited 25% of the disputed tax in cash and filed a reply to the show-cause notice, treating the impugned order as an addendum to that notice. The relief was therefore conditional, and the assessment was remanded for reconsideration on compliance with those requirements. Case-Laws GST Tue, 12 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776868