https://www.taxtmi.com/caselaws?id=783099 HC examined a challenge to N/N. 56/2023-Central Tax and N/N. 9/2023-Central Tax concerning extension of time for adjudication of SCN, in a case where the assessee had not filed a reply to the SCN and the order-in-original was passed thereafter. Noting that, despite technical changes to the GST portal, the assessee was effectively denied a meaningful opportunity of hearing, HC followed its earlier precedent in a similar fact situation. Holding that principles of natural justice were violated, HC set aside the impugned SCN adjudication order and remanded the matter to the Adjudicating Authority for fresh consideration on merits, while the broader constitutional challenge to the notifications remains pending. The writ petition was disposed of accordingly. en-us Thu, 04 Dec 2025 00:00:00 +0530 Tue, 09 Dec 2025 08:42:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783099 HC examined a challenge to N/N. 56/2023-Central Tax and N/N. 9/2023-Central Tax concerning extension of time for adjudication of SCN, in a case where the assessee had not filed a reply to the SCN and the order-in-original was passed thereafter. Noting that, despite technical changes to the GST portal, the assessee was effectively denied a meaningful opportunity of hearing, HC followed its earlier precedent in a similar fact situation. Holding that principles of natural justice were violated, HC set aside the impugned SCN adjudication order and remanded the matter to the Adjudicating Authority for fresh consideration on merits, while the broader constitutional challenge to the notifications remains pending. The writ petition was disposed of accordingly. Case-Laws GST Thu, 04 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783099