https://www.taxtmi.com/caselaws?id=784003 Where an assessee challenged a GST SCN and adjudication order on the ground that the time-limit for adjudication was impermissibly extended by impugned notifications, the HC noted that the vires of those notifications is pending consideration before the SC and, consistent with its approach in connected matters, refrained from deciding their validity at this stage. Since the assessee neither filed a reply to the SCN/reminder nor attended the scheduled personal hearing, and the adjudication proceeded without a proper opportunity to address the merits, the HC held that natural justice warranted a fresh consideration. The impugned order was set aside and the matter remanded to the adjudicating authority for de novo adjudication. en-us Mon, 22 Dec 2025 00:00:00 +0530 Fri, 26 Dec 2025 07:20:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784003 Where an assessee challenged a GST SCN and adjudication order on the ground that the time-limit for adjudication was impermissibly extended by impugned notifications, the HC noted that the vires of those notifications is pending consideration before the SC and, consistent with its approach in connected matters, refrained from deciding their validity at this stage. Since the assessee neither filed a reply to the SCN/reminder nor attended the scheduled personal hearing, and the adjudication proceeded without a proper opportunity to address the merits, the HC held that natural justice warranted a fresh consideration. The impugned order was set aside and the matter remanded to the adjudicating authority for de novo adjudication. Case-Laws GST Mon, 22 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784003