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    <title>2025 (1) TMI 1142 - BOMBAY HIGH COURT</title>
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    <description>The GST adjudication order was set aside because it wrongly recorded that no reply had been filed to the show cause notice, even though the petitioner had replied, and it also failed to deal with the petitioner&#039;s objection on the underlying transaction&#039;s taxability. Without deciding the merits of the GST liability, the HC held that the proper course was fresh adjudication after considering the reply and giving a personal hearing. The matter was therefore remanded to the adjudicating authority for reconsideration.</description>
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      <link>https://www.taxtmi.com/caselaws?id=765078</link>
      <description>The GST adjudication order was set aside because it wrongly recorded that no reply had been filed to the show cause notice, even though the petitioner had replied, and it also failed to deal with the petitioner&#039;s objection on the underlying transaction&#039;s taxability. Without deciding the merits of the GST liability, the HC held that the proper course was fresh adjudication after considering the reply and giving a personal hearing. The matter was therefore remanded to the adjudicating authority for reconsideration.</description>
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