https://www.taxtmi.com/caselaws?id=801107 Ex parte GST demand based on a return mismatch was quashed and remitted for fresh adjudication because the claimed tax payment was not clearly verifiable from the annual return and no merits determination had occurred. Fresh adjudication was conditioned on deposit of 10% of the disputed tax and submission of a reply supported by relevant documents. Tax liability must be determined on merits after considering the taxpayer's response and evidence. en-us Mon, 07 Sep 2026 00:00:00 +0530 Thu, 15 Oct 2026 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801107 Ex parte GST demand based on a return mismatch was quashed and remitted for fresh adjudication because the claimed tax payment was not clearly verifiable from the annual return and no merits determination had occurred. Fresh adjudication was conditioned on deposit of 10% of the disputed tax and submission of a reply supported by relevant documents. Tax liability must be determined on merits after considering the taxpayer's response and evidence. Case-Laws GST Mon, 07 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801107