https://www.taxtmi.com/caselaws?id=784061 The dominant issue was breach of natural justice in adjudication under CGST, as the adjudicating authority allegedly failed to consider the taxpayers' reply to the show-cause notice and denied a personal hearing; however, since a rectification application was already pending and could render the demand unsustainable, the HC directed the proper officer to decide the rectification application within four weeks, leaving merits open. Pending disposal of rectification, and noting that more than 20% of disputed tax had already been recovered, the HC restrained further recovery pursuant to the impugned order. en-us Mon, 22 Dec 2025 00:00:00 +0530 Sat, 27 Dec 2025 08:06:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784061 The dominant issue was breach of natural justice in adjudication under CGST, as the adjudicating authority allegedly failed to consider the taxpayers' reply to the show-cause notice and denied a personal hearing; however, since a rectification application was already pending and could render the demand unsustainable, the HC directed the proper officer to decide the rectification application within four weeks, leaving merits open. Pending disposal of rectification, and noting that more than 20% of disputed tax had already been recovered, the HC restrained further recovery pursuant to the impugned order. Case-Laws GST Mon, 22 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784061