{"id":70927,"date":"2025-02-11T07:18:36","date_gmt":"2025-02-11T01:48:36","guid":{"rendered":""},"modified":"2025-02-11T07:18:36","modified_gmt":"2025-02-11T01:48:36","slug":"tax-authority-must-allow-taxpayer-final-hearing-before-assessment-after-25-payment-commitment-under-gst-law","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70927","title":{"rendered":"Tax Authority Must Allow Taxpayer Final Hearing Before Assessment After 25% Payment Commitment Under GST Law"},"content":{"rendered":"<p>Tax Authority Must Allow Taxpayer Final Hearing Before Assessment After 25% Payment Commitment Under GST Law<br \/>Case-Laws<br \/>GST<br \/>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 s<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=85656\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tax Authority Must Allow Taxpayer Final Hearing Before Assessment After 25% Payment Commitment Under GST LawCase-LawsGSTPetitioner contested order regarding deficient monthly returns and lack of supporting documentation. Following precedent in K. Balakris<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70927","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70927","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70927"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70927\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70927"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70927"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70927"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}