https://www.taxtmi.com/caselaws?id=794333 The Madras HC set aside a Section 74 assessment order under the Tamil Nadu GST Act because the petitioner's reply had not been considered. As the underlying tax issue remained pending before the Supreme Court, the Court allowed the petitioner to file an additional reply and supporting documents, and declined to insist on the usual pre-deposit condition in the circumstances. The matter was remanded to the respondent for fresh consideration, with final enforcement kept in abeyance until the Supreme Court's decision. en-us Fri, 05 Jun 2026 00:00:00 +0530 Fri, 03 Jul 2026 08:49:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794333 The Madras HC set aside a Section 74 assessment order under the Tamil Nadu GST Act because the petitioner's reply had not been considered. As the underlying tax issue remained pending before the Supreme Court, the Court allowed the petitioner to file an additional reply and supporting documents, and declined to insist on the usual pre-deposit condition in the circumstances. The matter was remanded to the respondent for fresh consideration, with final enforcement kept in abeyance until the Supreme Court's decision. Case-Laws GST Fri, 05 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794333