https://www.taxtmi.com/caselaws?id=784237 The dominant issue was whether GST assessment and demand proceedings should be quashed where the taxpayer asserted lack of awareness of the electronic communications and consequent failure to file a reply to the show-cause notice. The HC held that, given the specific plea of bona fide and unavoidable circumstances constituting sufficient cause, a justice-oriented approach warranted restoration of the opportunity to contest the proceedings; accordingly, the impugned show-cause and consequential orders were set aside and the matter was remitted to the proper officer for fresh consideration from the stage of filing reply, subject to payment of costs of Rs. 10,000 to the HC Advocate Welfare Fund. en-us Fri, 12 Dec 2025 00:00:00 +0530 Wed, 31 Dec 2025 09:17:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784237 The dominant issue was whether GST assessment and demand proceedings should be quashed where the taxpayer asserted lack of awareness of the electronic communications and consequent failure to file a reply to the show-cause notice. The HC held that, given the specific plea of bona fide and unavoidable circumstances constituting sufficient cause, a justice-oriented approach warranted restoration of the opportunity to contest the proceedings; accordingly, the impugned show-cause and consequential orders were set aside and the matter was remitted to the proper officer for fresh consideration from the stage of filing reply, subject to payment of costs of Rs. 10,000 to the HC Advocate Welfare Fund. Case-Laws GST Fri, 12 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784237