https://www.taxtmi.com/caselaws?id=783162 HC held that the ex-parte adjudication order passed under Section 63 of the GST Act was vitiated by violation of principles of natural justice. The authority failed to ensure proper service of the SCN on the petitioner, who had become an unregistered person under the GST regime, resulting in deprivation of opportunity to be heard and to produce relevant material. The HC set aside the adjudication order dated 03.02.2022 and directed the petitioner to appear before the competent authority by a specified date. The authority was directed to conduct fresh adjudication, permitting the petitioner to file objections, explanations and raise all legally available contentions. The petition was disposed of accordingly. en-us Thu, 04 Dec 2025 00:00:00 +0530 Tue, 09 Dec 2025 14:38:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783162 HC held that the ex-parte adjudication order passed under Section 63 of the GST Act was vitiated by violation of principles of natural justice. The authority failed to ensure proper service of the SCN on the petitioner, who had become an unregistered person under the GST regime, resulting in deprivation of opportunity to be heard and to produce relevant material. The HC set aside the adjudication order dated 03.02.2022 and directed the petitioner to appear before the competent authority by a specified date. The authority was directed to conduct fresh adjudication, permitting the petitioner to file objections, explanations and raise all legally available contentions. The petition was disposed of accordingly. Case-Laws GST Thu, 04 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783162