https://www.taxtmi.com/caselaws?id=784340 In a writ challenging an ex parte adjudication under s.73(9) GST for alleged short payment of output tax and excess ITC, the dominant issue was whether the assessee should be denied an opportunity to contest despite electronic service of pre-intimation and SCN on the GST portal. The HC held that, although notices were uploaded and no reply was filed, the assessee's asserted bona fide inability and sufficient cause warranted a justice-oriented approach consistent with principles of natural justice. The ex parte order was set aside and the matter remitted to the adjudicating authority for fresh consideration from the stage of filing reply, subject to costs payable to the welfare fund. en-us Fri, 12 Dec 2025 00:00:00 +0530 Fri, 02 Jan 2026 07:51:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784340 In a writ challenging an ex parte adjudication under s.73(9) GST for alleged short payment of output tax and excess ITC, the dominant issue was whether the assessee should be denied an opportunity to contest despite electronic service of pre-intimation and SCN on the GST portal. The HC held that, although notices were uploaded and no reply was filed, the assessee's asserted bona fide inability and sufficient cause warranted a justice-oriented approach consistent with principles of natural justice. The ex parte order was set aside and the matter remitted to the adjudicating authority for fresh consideration from the stage of filing reply, subject to costs payable to the welfare fund. Case-Laws GST Fri, 12 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784340