https://www.taxtmi.com/caselaws?id=763910 Karnataka HC quashed adjudication order under Section 73 of KGST Act for violating natural justice principles. Respondent failed to properly serve show cause notice and denied personal hearing to petitioner. Recovery proceedings initiated before three-month notice period expired under Section 78 were held illegal. Court found show cause notice was not delivered to petitioner's registered email or physically, only through BOWEB. Amount recovered on 11.03.2024 was without jurisdiction as recovery was premature before 27.03.2024. HC directed refund of recovered amount and remanded matter for fresh consideration following due process. en-us Tue, 10 Sep 2024 00:00:00 +0530 Tue, 01 Jul 2025 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763910 Karnataka HC quashed adjudication order under Section 73 of KGST Act for violating natural justice principles. Respondent failed to properly serve show cause notice and denied personal hearing to petitioner. Recovery proceedings initiated before three-month notice period expired under Section 78 were held illegal. Court found show cause notice was not delivered to petitioner's registered email or physically, only through BOWEB. Amount recovered on 11.03.2024 was without jurisdiction as recovery was premature before 27.03.2024. HC directed refund of recovered amount and remanded matter for fresh consideration following due process. Case-Laws GST Tue, 10 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763910