https://www.taxtmi.com/article/detailed?id=16131 Assessment proceedings under the U.P. GST Act were challenged on the basis that relied-upon documents were uploaded on an inaccessible portal section, preventing an effective reply and making the assessment orders ex parte in nature. The article also discusses the mandatory 10% pre-deposit under Section 107(6)(b) for filing an appeal, the taxpayer's plea of financial incapacity, and the Allahabad High Court's view that successive writ petitions seeking exemption were barred by constructive res judicata and the Henderson principle. The Supreme Court's interim order granted temporary protection against coercive recovery on a reduced deposit. en-us Fri, 03 Apr 2026 08:51:00 +0530 Fri, 03 Apr 2026 08:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16131 Assessment proceedings under the U.P. GST Act were challenged on the basis that relied-upon documents were uploaded on an inaccessible portal section, preventing an effective reply and making the assessment orders ex parte in nature. The article also discusses the mandatory 10% pre-deposit under Section 107(6)(b) for filing an appeal, the taxpayer's plea of financial incapacity, and the Allahabad High Court's view that successive writ petitions seeking exemption were barred by constructive res judicata and the Henderson principle. The Supreme Court's interim order granted temporary protection against coercive recovery on a reduced deposit. Articles Goods and Services Tax - GST Fri, 03 Apr 2026 08:51:00 +0530 https://www.taxtmi.com/article/detailed?id=16131