https://www.taxtmi.com/article/detailed?id=15031 Adjudicating officers issuing show cause notices and passing ex parte orders without ensuring service or personal hearing leads to quashing for breach of natural justice. Where departmental records permit reconciliation of GSTR mismatches, the reconciliation can be done without the taxpayer's reply; issuing SCNs solely on return differences is unnecessary and likely to be set aside. Practitioners should cite the Karnataka High Court order when replying to applicable SCNs. en-us Mon, 01 Sep 2025 09:01:23 +0530 Mon, 01 Sep 2025 09:01:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15031 Adjudicating officers issuing show cause notices and passing ex parte orders without ensuring service or personal hearing leads to quashing for breach of natural justice. Where departmental records permit reconciliation of GSTR mismatches, the reconciliation can be done without the taxpayer's reply; issuing SCNs solely on return differences is unnecessary and likely to be set aside. Practitioners should cite the Karnataka High Court order when replying to applicable SCNs. Articles Goods and Services Tax - GST Mon, 01 Sep 2025 09:01:23 +0530 https://www.taxtmi.com/article/detailed?id=15031