https://www.taxtmi.com/caselaws?id=783587 Where the statutory GST appeal under Section 107 had become time-barred and the assessee had not used the opportunity of personal hearing, the High Court exercised writ jurisdiction to avoid final adjudication on merits and instead remitted the matter for fresh consideration. The remand was made conditional on the assessee filing a reply with supporting documents and depositing 50% of the disputed tax in cash within the stipulated time. On compliance, the bank attachment was to be lifted and the authority was to decide the dispute afresh in accordance with law; on non-compliance, further proceedings could continue. en-us Wed, 10 Dec 2025 00:00:00 +0530 Thu, 18 Dec 2025 08:01:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783587 Where the statutory GST appeal under Section 107 had become time-barred and the assessee had not used the opportunity of personal hearing, the High Court exercised writ jurisdiction to avoid final adjudication on merits and instead remitted the matter for fresh consideration. The remand was made conditional on the assessee filing a reply with supporting documents and depositing 50% of the disputed tax in cash within the stipulated time. On compliance, the bank attachment was to be lifted and the authority was to decide the dispute afresh in accordance with law; on non-compliance, further proceedings could continue. Case-Laws GST Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783587