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    Duplicate tax assessment orders quashed; ex parte assessment remanded for fresh hearing on equitable grounds.
    Delayed IGST refund attracts statutory interest where refund entitlement has attained finality and payment comes after the prescribed period.
    Effective service of GST show cause notice is essential; inadequate portal service justified setting aside adjudication and remand.
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      Where an adjudication order is passed in breach of an interim...

      Adjudication passed despite interim restraint can be withdrawn, with the show cause notice remitted for fresh hearing.

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      GSTApril 11, 2026Case LawsHC
      Where an adjudication order is passed in breach of an interim order, the High Court permitted withdrawal of the order on the State's statement and treated it as withdrawn. The consequence was that the adjudication could not survive, and the show cause notice had to be adjudicated afresh in accordance with law after granting the petitioner an opportunity of hearing. Relying on earlier orders, the Court declined to examine the constitutional validity challenge and expressly kept that issue, along with all other contentions, open while directing fresh adjudication within the time fixed by the Court.

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      ActsIncome Tax