https://www.taxtmi.com/caselaws?id=798914 GST assessment proceedings may be restored for fresh merits adjudication despite expiry of the appellate limitation where the taxpayer substantiates medical incapacity during the relevant period, had promptly pursued rectification, and undertakes to comply with specified conditions. The assessment was quashed subject to deposit of 10% of the disputed tax and submission of a reply with supporting documents, enabling fresh consideration of the taxpayer's position. en-us Fri, 28 Aug 2026 00:00:00 +0530 Mon, 14 Sep 2026 08:32:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798914 GST assessment proceedings may be restored for fresh merits adjudication despite expiry of the appellate limitation where the taxpayer substantiates medical incapacity during the relevant period, had promptly pursued rectification, and undertakes to comply with specified conditions. The assessment was quashed subject to deposit of 10% of the disputed tax and submission of a reply with supporting documents, enabling fresh consideration of the taxpayer's position. Case-Laws GST Fri, 28 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798914