{"id":76331,"date":"2026-08-08T10:33:52","date_gmt":"2026-08-08T10:33:52","guid":{"rendered":""},"modified":"2026-08-08T10:33:52","modified_gmt":"2026-08-08T10:33:52","slug":"opportunity-to-respond-to-show-cause-notices-restored-as-tax-demand-and-time-barred-appellate-orders-were-set-aside","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76331","title":{"rendered":"Opportunity to respond to show-cause notices restored as tax demand and time-barred appellate orders were set aside"},"content":{"rendered":"<p>Opportunity to respond to show-cause notices restored as tax demand and time-barred appellate orders were set aside<br \/>Case-Laws<br \/>GST<br \/>Assessment orders passed without the taxpayer&#39;s replies to show-cause notices were set aside after the High Court accepted that bona fide reasons, unavoidable circumstances and sufficient cause had prevented participation. Applying a justice-oriented approach, the Court also set aside the consequential appellate order that had rejected the appeals as time-barred. Subject to costs, the proceedings were remitted to the assessing authority from the stage of filing replies, with directions to allow submission of documents and provide a sufficient and reasonable hearing before fresh adjudication.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=102523\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Opportunity to respond to show-cause notices restored as tax demand and time-barred appellate orders were set asideCase-LawsGSTAssessment orders passed without the taxpayer&#8217;s replies to show-cause notices were set aside after the High Court accepted th&#8230;<\/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-76331","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76331","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=76331"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76331\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76331"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76331"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76331"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}