https://www.taxtmi.com/caselaws?id=777197 A GST assessment under Section 73 was interfered with because the authority did not consider the taxpayer's earlier payment reflected in GSTR-9. Although no substantive reply had been filed and no effective hearing was attended, the prior tax payment was treated as a relevant factor requiring fresh consideration. The assessment order was quashed and the matter remanded for fresh adjudication on merits, subject to filing a detailed reply and making the directed partial deposit within the stipulated time. en-us Thu, 07 Aug 2025 00:00:00 +0530 Tue, 26 Aug 2025 08:41:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777197 A GST assessment under Section 73 was interfered with because the authority did not consider the taxpayer's earlier payment reflected in GSTR-9. Although no substantive reply had been filed and no effective hearing was attended, the prior tax payment was treated as a relevant factor requiring fresh consideration. The assessment order was quashed and the matter remanded for fresh adjudication on merits, subject to filing a detailed reply and making the directed partial deposit within the stipulated time. Case-Laws GST Thu, 07 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777197