https://www.taxtmi.com/caselaws?id=778174 An assessment order passed without considering a relevant reply already on record was treated as unsustainable, because the authority had referred only to an earlier response and had not addressed the later reply filed on the portal. The dispute also arose in the context of the rate change under Notification No. 3/2022-Central Tax (Rate) dated 13.07.2022, so proper consideration of the assessee's explanation was required before finalising the demand. The order was set aside and the matter remitted for fresh adjudication after hearing the assessee, subject to deposit of 25% of the disputed tax within the stipulated time. en-us Tue, 19 Aug 2025 00:00:00 +0530 Thu, 11 Sep 2025 08:29:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778174 An assessment order passed without considering a relevant reply already on record was treated as unsustainable, because the authority had referred only to an earlier response and had not addressed the later reply filed on the portal. The dispute also arose in the context of the rate change under Notification No. 3/2022-Central Tax (Rate) dated 13.07.2022, so proper consideration of the assessee's explanation was required before finalising the demand. The order was set aside and the matter remitted for fresh adjudication after hearing the assessee, subject to deposit of 25% of the disputed tax within the stipulated time. Case-Laws GST Tue, 19 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778174