https://www.taxtmi.com/caselaws?id=793051 An ex parte assessment under Section 73 of the Tamil Nadu GST Act was set aside because the assessee had not effectively participated despite prior opportunities, but offered an explanation and sought a chance to place the matter on merits. The Court held that a further opportunity was appropriate and allowed the assessee to file a reply and supporting records. The matter was remanded to the assessing authority for fresh adjudication after hearing the assessee. en-us Mon, 01 Jun 2026 00:00:00 +0530 Mon, 08 Jun 2026 08:52:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793051 An ex parte assessment under Section 73 of the Tamil Nadu GST Act was set aside because the assessee had not effectively participated despite prior opportunities, but offered an explanation and sought a chance to place the matter on merits. The Court held that a further opportunity was appropriate and allowed the assessee to file a reply and supporting records. The matter was remanded to the assessing authority for fresh adjudication after hearing the assessee. Case-Laws GST Mon, 01 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793051