https://www.taxtmi.com/caselaws?id=756373 An adjudication order under Section 73 of the U.P. GST Act, 2017 could not be sustained where the taxpayer had informed the authority that insolvency resolution proceedings were pending before the Interim Resolution Professional and sought time to obtain permission for a fuller reply. No further notice or hearing date was fixed before the order was passed, so the opportunity of hearing was not effective. The later exit from insolvency proceedings did not cure that procedural defect. The order was set aside, with liberty to proceed afresh after filing of a detailed reply and grant of personal hearing. en-us Mon, 29 Jul 2024 00:00:00 +0530 Thu, 01 Aug 2024 08:34:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756373 An adjudication order under Section 73 of the U.P. GST Act, 2017 could not be sustained where the taxpayer had informed the authority that insolvency resolution proceedings were pending before the Interim Resolution Professional and sought time to obtain permission for a fuller reply. No further notice or hearing date was fixed before the order was passed, so the opportunity of hearing was not effective. The later exit from insolvency proceedings did not cure that procedural defect. The order was set aside, with liberty to proceed afresh after filing of a detailed reply and grant of personal hearing. Case-Laws GST Mon, 29 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756373