https://www.taxtmi.com/caselaws?id=796626 Ex parte GST assessment and rejection of a delayed statutory appeal required reconsideration because the assessee asserted that the disputed tax had already been paid, but the payment was not reflected in the assessment. Verification of the asserted payment was necessary. Fresh adjudication was directed after the assessee deposits 15% of the disputed tax through the Electronic Credit Ledger and files a reply supported by relevant documents. The assessment and appeal-rejection orders were quashed and the matter remitted subject to those conditions. en-us Wed, 29 Jul 2026 00:00:00 +0530 Fri, 07 Aug 2026 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796626 Ex parte GST assessment and rejection of a delayed statutory appeal required reconsideration because the assessee asserted that the disputed tax had already been paid, but the payment was not reflected in the assessment. Verification of the asserted payment was necessary. Fresh adjudication was directed after the assessee deposits 15% of the disputed tax through the Electronic Credit Ledger and files a reply supported by relevant documents. The assessment and appeal-rejection orders were quashed and the matter remitted subject to those conditions. Case-Laws GST Wed, 29 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796626