Petitioner unable to participate in proceedings due to cancer. Order set aside for reconsideration with condition to remit 10% of disputed tax demand.

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....In a High Court case, the petitioner challenged an order due to inability to respond to show cause notice or participate in proceedings because of cancer diagnosis. Discrepancy in GSTR 3B returns and auto-populated GSTR 2A noted. Court found tax proposal confirmed as petitioner didn't respond or attend hearing. Court held justice requires giving petitioner chance, so remand ordered with condition to remit 10% of disputed tax demand within two weeks. Impugned order set aside, matter remanded for reconsideration, and petition disposed of.....