https://www.taxtmi.com/caselaws?id=766716 Interference was not warranted at the stage of a GST show cause notice issued under section 74 where the petitioner had an effective opportunity to raise factual and legal objections before the adjudicating authority. The challenge to the notice, including objections to the audit report and to the basis for proceeding under section 74, was left open for consideration in the adjudication process. The adjudicating authority was required to consider those objections and afford a hearing before passing final orders. The writ petition was therefore disposed of with liberty to raise all contentions before the authority, and time to file the reply was extended. en-us Mon, 07 Oct 2024 00:00:00 +0530 Mon, 03 Mar 2025 08:22:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766716 Interference was not warranted at the stage of a GST show cause notice issued under section 74 where the petitioner had an effective opportunity to raise factual and legal objections before the adjudicating authority. The challenge to the notice, including objections to the audit report and to the basis for proceeding under section 74, was left open for consideration in the adjudication process. The adjudicating authority was required to consider those objections and afford a hearing before passing final orders. The writ petition was therefore disposed of with liberty to raise all contentions before the authority, and time to file the reply was extended. Case-Laws GST Mon, 07 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766716