https://www.taxtmi.com/caselaws?id=785386 Assessment of non-filers of returns under GST was addressed: adjudication orders issued under assessment provisions were set aside and petitioners were permitted to have belated returns taken on record, with authorities reserved the right to re-adjudicate the tax liability under the tax demand and adjudication provisions; all other contentions remain open. The decision permits acceptance of late returns subject to fresh adjudication on merits and procedural compliance, and imposes an adverse cost on petitioners to the High Court Legal Services Authority for belated filing and litigation conduct. en-us Wed, 14 Jan 2026 00:00:00 +0530 Thu, 22 Jan 2026 08:41:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785386 Assessment of non-filers of returns under GST was addressed: adjudication orders issued under assessment provisions were set aside and petitioners were permitted to have belated returns taken on record, with authorities reserved the right to re-adjudicate the tax liability under the tax demand and adjudication provisions; all other contentions remain open. The decision permits acceptance of late returns subject to fresh adjudication on merits and procedural compliance, and imposes an adverse cost on petitioners to the High Court Legal Services Authority for belated filing and litigation conduct. Case-Laws GST Wed, 14 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785386