https://www.taxtmi.com/caselaws?id=427535 The HC quashed an ex-parte adjudication order dated 15.09.2020 passed under section 73 of the JGST Act for violating principles of natural justice. The petitioner was neither provided relied-upon documents nor granted opportunity for personal hearing as mandated under sections 75(4) and 75(5) of the JGST Act. The court held that authorities must serve inspection reports and intelligence notes relied upon in proceedings. The matter was remitted back to the concerned authority to issue fresh notice, provide relied-upon documents, conduct proper hearing following natural justice principles, and pass a fresh order. en-us Mon, 05 Sep 2022 00:00:00 +0530 Mon, 07 Apr 2025 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427535 The HC quashed an ex-parte adjudication order dated 15.09.2020 passed under section 73 of the JGST Act for violating principles of natural justice. The petitioner was neither provided relied-upon documents nor granted opportunity for personal hearing as mandated under sections 75(4) and 75(5) of the JGST Act. The court held that authorities must serve inspection reports and intelligence notes relied upon in proceedings. The matter was remitted back to the concerned authority to issue fresh notice, provide relied-upon documents, conduct proper hearing following natural justice principles, and pass a fresh order. Case-Laws GST Mon, 05 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427535