https://www.taxtmi.com/caselaws?id=783398 A reasoned adjudication order under the WBGST Act must record the relevant facts and basis of decision and be preceded by a fair hearing. A summary order lacking particulars, reasons, and an opportunity of hearing violates statutory requirements and natural justice, and cannot sustain civil consequences under writ review. Service of notices and orders only through the GST portal's additional notices and orders tab was treated as improper where the show cause notice did not contain sufficient factual detail for a meaningful reply. Consequential bank attachment founded on the invalid order could not survive, and fresh proceedings were permitted from the stage of a detailed show cause notice. en-us Tue, 09 Dec 2025 00:00:00 +0530 Mon, 15 Dec 2025 08:39:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783398 A reasoned adjudication order under the WBGST Act must record the relevant facts and basis of decision and be preceded by a fair hearing. A summary order lacking particulars, reasons, and an opportunity of hearing violates statutory requirements and natural justice, and cannot sustain civil consequences under writ review. Service of notices and orders only through the GST portal's additional notices and orders tab was treated as improper where the show cause notice did not contain sufficient factual detail for a meaningful reply. Consequential bank attachment founded on the invalid order could not survive, and fresh proceedings were permitted from the stage of a detailed show cause notice. Case-Laws GST Tue, 09 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783398