https://www.taxtmi.com/caselaws?id=783583 A tax assessment under section 73 of the Tamil Nadu GST Act was treated as requiring reconsideration on merits where the taxpayer had already made a 10% pre-deposit and showed personal difficulties explaining the failure to respond to the show cause notice. The Court balanced procedural default against revenue protection by quashing the assessment order and remitting the matter for fresh adjudication, subject to an additional pre-deposit and filing of a reply with supporting documents. The department was left free to proceed if those conditions were not complied with. en-us Mon, 01 Dec 2025 00:00:00 +0530 Thu, 18 Dec 2025 08:01:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783583 A tax assessment under section 73 of the Tamil Nadu GST Act was treated as requiring reconsideration on merits where the taxpayer had already made a 10% pre-deposit and showed personal difficulties explaining the failure to respond to the show cause notice. The Court balanced procedural default against revenue protection by quashing the assessment order and remitting the matter for fresh adjudication, subject to an additional pre-deposit and filing of a reply with supporting documents. The department was left free to proceed if those conditions were not complied with. Case-Laws GST Mon, 01 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783583