https://www.taxtmi.com/caselaws?id=768252 An ex parte order-in-original under the CGST Act was unsustainable because the taxpayers were not given an effective opportunity of hearing as required by section 75(4). The absence of a personal hearing and the resulting inability to respond before adjudication amounted to breach of natural justice, so the adverse order could not be maintained. The HC set aside the order and remanded the matter for fresh de novo adjudication, with directions to grant a proper hearing and allow reconciliation of the relevant returns. en-us Thu, 27 Mar 2025 00:00:00 +0530 Fri, 21 Nov 2025 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768252 An ex parte order-in-original under the CGST Act was unsustainable because the taxpayers were not given an effective opportunity of hearing as required by section 75(4). The absence of a personal hearing and the resulting inability to respond before adjudication amounted to breach of natural justice, so the adverse order could not be maintained. The HC set aside the order and remanded the matter for fresh de novo adjudication, with directions to grant a proper hearing and allow reconciliation of the relevant returns. Case-Laws GST Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768252