https://www.taxtmi.com/caselaws?id=793967 Ex parte assessment and rejection of a belated appeal were interfered with where the assessee had not responded to the show-cause notice or produced supporting documents, but offered an explanation for non-participation and raised issues on turnover reconciliation. The HC held that an opportunity should be granted on equitable terms, and made relief conditional on further deposit because 10% of the disputed tax had already been paid at the appellate stage. On deposit of the balance 15%, the appellate order and assessment order were set aside and the matter was remitted for fresh consideration by the authority. en-us Thu, 30 Apr 2026 00:00:00 +0530 Fri, 26 Jun 2026 07:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793967 Ex parte assessment and rejection of a belated appeal were interfered with where the assessee had not responded to the show-cause notice or produced supporting documents, but offered an explanation for non-participation and raised issues on turnover reconciliation. The HC held that an opportunity should be granted on equitable terms, and made relief conditional on further deposit because 10% of the disputed tax had already been paid at the appellate stage. On deposit of the balance 15%, the appellate order and assessment order were set aside and the matter was remitted for fresh consideration by the authority. Case-Laws GST Thu, 30 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793967