https://www.taxtmi.com/caselaws?id=427661 Under GST procedure, an adverse adjudication cannot be sustained where the taxpayer was not given a personal hearing and the relied upon documents were not supplied. The text states that a reply date in the show cause notice did not amount to a fixed hearing date, and the absence of both hearing and document disclosure breached the statutory procedure and principles of natural justice. On that basis, the adjudication order and consequential demand notices were quashed, and the matter was remitted for fresh notice, supply of documents, personal hearing, and reconsideration in accordance with law. en-us Mon, 05 Sep 2022 00:00:00 +0530 Sat, 05 Apr 2025 13:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427661 Under GST procedure, an adverse adjudication cannot be sustained where the taxpayer was not given a personal hearing and the relied upon documents were not supplied. The text states that a reply date in the show cause notice did not amount to a fixed hearing date, and the absence of both hearing and document disclosure breached the statutory procedure and principles of natural justice. On that basis, the adjudication order and consequential demand notices were quashed, and the matter was remitted for fresh notice, supply of documents, personal hearing, and reconsideration in accordance with law. Case-Laws GST Mon, 05 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427661