https://www.taxtmi.com/highlights?id=92811 The HC found a breach of natural justice and non-application of mind in initiation of proceedings under s.73 of the GST Act, noting the personal-hearing date was fixed before the reply deadline and the impugned order was thereafter passed on a different date without any notice to the petitioner. The writ petition was allowed; the impugned orders were set aside and the matter remanded to the adjudicating authority. The authority is directed to afford the petitioner a reasonable opportunity of personal hearing and to pass a reasoned and speaking order within four weeks from today. The decision is guided by this Court's prior ruling on analogous procedural defects. en-us Wed, 24 Sep 2025 08:08:38 +0530 Wed, 24 Sep 2025 08:08:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=92811 The HC found a breach of natural justice and non-application of mind in initiation of proceedings under s.73 of the GST Act, noting the personal-hearing date was fixed before the reply deadline and the impugned order was thereafter passed on a different date without any notice to the petitioner. The writ petition was allowed; the impugned orders were set aside and the matter remanded to the adjudicating authority. The authority is directed to afford the petitioner a reasonable opportunity of personal hearing and to pass a reasoned and speaking order within four weeks from today. The decision is guided by this Court's prior ruling on analogous procedural defects. Highlights GST Wed, 24 Sep 2025 08:08:38 +0530 https://www.taxtmi.com/highlights?id=92811