https://www.taxtmi.com/caselaws?id=777357 Orders passed under Section 74 of the GST Act could not be sustained where the adjudication was founded on a survey report that was not supplied to the affected taxpayer. Reliance on undisclosed material amounted to a prima facie breach of natural justice, as the taxpayer was denied an effective opportunity to respond. The HC quashed the impugned orders and remanded the matter to the assessing authority for fresh decision after furnishing the survey report and granting an opportunity of reply and hearing. en-us Wed, 27 Aug 2025 00:00:00 +0530 Thu, 28 Aug 2025 08:32:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777357 Orders passed under Section 74 of the GST Act could not be sustained where the adjudication was founded on a survey report that was not supplied to the affected taxpayer. Reliance on undisclosed material amounted to a prima facie breach of natural justice, as the taxpayer was denied an effective opportunity to respond. The HC quashed the impugned orders and remanded the matter to the assessing authority for fresh decision after furnishing the survey report and granting an opportunity of reply and hearing. Case-Laws GST Wed, 27 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777357