https://www.taxtmi.com/caselaws?id=784238 Where the statutory appeal under s.107 of the GST enactments, 2017 had become time-barred and the assessee had not replied to the SCN, the HC held that relegation to the alternative appellate remedy was impracticable because limitation had expired, but equitable interference could be granted on conditions consistent with prior orders. Applying the approach of conditional remand proportionate to delay, the HC quashed the impugned assessment orders and remitted the matters for fresh adjudication, subject to the assessee depositing 25% of the disputed tax for one year and 50% for the earlier years in cash within 30 days. en-us Tue, 16 Dec 2025 00:00:00 +0530 Wed, 31 Dec 2025 09:17:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784238 Where the statutory appeal under s.107 of the GST enactments, 2017 had become time-barred and the assessee had not replied to the SCN, the HC held that relegation to the alternative appellate remedy was impracticable because limitation had expired, but equitable interference could be granted on conditions consistent with prior orders. Applying the approach of conditional remand proportionate to delay, the HC quashed the impugned assessment orders and remitted the matters for fresh adjudication, subject to the assessee depositing 25% of the disputed tax for one year and 50% for the earlier years in cash within 30 days. Case-Laws GST Tue, 16 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784238