https://www.taxtmi.com/caselaws?id=784336 The dominant issue was whether an order passed under s.73(9) of the KGST/CGST Act, 2017 could stand despite the assessee's failure to reply to the pre-intimation and show-cause notices. The HC accepted the assertion of bona fide inability and sufficient cause, and applied a justice-oriented approach to ensure an effective opportunity of hearing and contest. Consequently, the impugned adjudication order was set aside and the matter was remitted to the adjudicating authority for fresh consideration from the stage of filing a reply to the show-cause notice, subject to payment of costs to the HC Legal Services Authority. en-us Thu, 11 Dec 2025 00:00:00 +0530 Fri, 02 Jan 2026 07:51:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784336 The dominant issue was whether an order passed under s.73(9) of the KGST/CGST Act, 2017 could stand despite the assessee's failure to reply to the pre-intimation and show-cause notices. The HC accepted the assertion of bona fide inability and sufficient cause, and applied a justice-oriented approach to ensure an effective opportunity of hearing and contest. Consequently, the impugned adjudication order was set aside and the matter was remitted to the adjudicating authority for fresh consideration from the stage of filing a reply to the show-cause notice, subject to payment of costs to the HC Legal Services Authority. Case-Laws GST Thu, 11 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784336