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    Natural justice in ex parte adjudication requires proved service of hearing notices before an appellate order can stand.
    Personal hearing under Section 75(4) is mandatory before adverse adjudication; absence of hearing vitiates the order.
    Electronic Credit Ledger blocking under Rule 86A(3) lapses automatically after one year, requiring immediate unblocking.
    Natural justice breached by non-service of notice, leading to quashing of assessment and recovery proceedings.
    Writ jurisdiction and alternate remedy rule: challenge to a CGST section 74 order was rejected in favour of statutory appeal.
    Regular bail in CGST input tax credit fraud was granted where custodial interrogation was unnecessary and evidence was documentary.
    Mandatory hearing requirement under GST law leads to setting aside adverse assessment and fresh decision after personal hearing
    Input tax credit mismatch on imported goods requires reconsideration where the authority ignores the taxpayer's explanation.
    Temporary identification number and separate GST notices required to preserve independent appellate remedies for company and Managing Director.
    Right to inspection of relied upon documents upheld for effective reply to a show cause notice.
    Pending rectification must be decided before dismissing a statutory appeal; appellate order set aside and fresh hearing directed.
    GST recovery attachment vacated, with payment to supplier restrained pending resolution of collateral disputes.
    Voluntary ITC reversal and Section 74(5) closure failed where the declaration was made during inspection in officers' presence.
    Mandatory personal hearing under GST law cannot be waived by form selection; adverse order quashed for breach of natural justice.
    Documentary GST prosecution supports regular bail where further custodial interrogation is not required
    Delay and laches defeat writ challenge to assessment order where statutory notices were ignored and supplier certificates were raised belatedly.
    Common portal service of GST orders upheld; delayed writ challenge refused, with statutory appeal left open subject to limitation.
    GST detention and coerced statement claims rejected as disputed facts; prima facie material sustained continued custody.
    Transit penalty for goods detained without fraud was held unsustainable where invoice, e-way bill and consignee note supported movement.
    Rule 86A cannot create a negative Electronic Credit Ledger balance; excess blocking is unlawful, though preventive action needs no prior notice.
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Acts Income Tax