https://www.taxtmi.com/caselaws?id=791290 An ex parte GST assessment was set aside because the assessee had not been given an effective opportunity to place its reply and supporting documents on record. The court accepted the explanation for non-participation, noted the disputes regarding input tax credit mismatch, ineligible input tax credit, late filing, penalty and interest, and held that fresh adjudication was necessary to ensure a fair hearing. Although relief is ordinarily linked to deposit of 25% of the disputed tax, 35% of the demand had already been recovered, so no further condition was imposed. The bank account attachment issued pursuant to the assessment was also raised. en-us Wed, 22 Apr 2026 00:00:00 +0530 Fri, 08 May 2026 07:30:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791290 An ex parte GST assessment was set aside because the assessee had not been given an effective opportunity to place its reply and supporting documents on record. The court accepted the explanation for non-participation, noted the disputes regarding input tax credit mismatch, ineligible input tax credit, late filing, penalty and interest, and held that fresh adjudication was necessary to ensure a fair hearing. Although relief is ordinarily linked to deposit of 25% of the disputed tax, 35% of the demand had already been recovered, so no further condition was imposed. The bank account attachment issued pursuant to the assessment was also raised. Case-Laws GST Wed, 22 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791290