Ex parte compensation cess demand set aside, restoring show-cause response opportunity subject to partial balance-tax payment.
Case-Laws
GST
Ex parte adjudication of compensation cess without a reply to the show cause notice was set aside because entitlement to the cess required determination. The High Court also set aside the consequential rectification order and restored the petitioner's opportunity to respond to the show cause notice. The petitioner must file the reply within eight weeks and pay 25% of the balance tax within that period.
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