Tax Authority Must Allow Taxpayer Final Hearing Before Assessment After 25% Payment Commitment Under GST Law

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....Petitioner contested order regarding deficient monthly returns and lack of supporting documentation. Following precedent in K. Balakrishnan case, HC set aside the impugned order. Petitioner demonstrated willingness to pay 25% of disputed tax amount and requested final opportunity for presenting objections before adjudicating authority. Government Pleader raised no substantial opposition. HC disposed of writ petition by setting aside original order, allowing petitioner to present case before adjudicating authority with commitment to partial tax payment, aligning with established GST procedural jurisprudence on opportunities for taxpayer representation.....