https://www.taxtmi.com/article/detailed?id=14628 A demand order under the GST regime cannot be passed without considering the taxpayer's reply and providing a personal hearing. The court found the adjudicating authority did not consider the reply or afford an opportunity to be heard, directed issuance of a personal hearing notice, reconsideration of the reply, set aside the impugned order, and remanded for fresh adjudication. The court left open the validity of notifications extending limitation periods, noting subsequent orders are subject to the Supreme Court's decision. en-us Wed, 11 Jun 2025 09:12:50 +0530 Wed, 11 Jun 2025 09:12:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14628 A demand order under the GST regime cannot be passed without considering the taxpayer's reply and providing a personal hearing. The court found the adjudicating authority did not consider the reply or afford an opportunity to be heard, directed issuance of a personal hearing notice, reconsideration of the reply, set aside the impugned order, and remanded for fresh adjudication. The court left open the validity of notifications extending limitation periods, noting subsequent orders are subject to the Supreme Court's decision. Articles Goods and Services Tax - GST Wed, 11 Jun 2025 09:12:50 +0530 https://www.taxtmi.com/article/detailed?id=14628