https://www.taxtmi.com/caselaws?id=784498 The dominant issue was whether ex parte confirmation of GST demand with interest and penalty under s.73 CGST/KGST Act could stand where the assessee failed to reply to the show-cause notice and sought a further opportunity. The HC accepted the assessee's specific plea of bona fide inability and unavoidable circumstances constituting sufficient cause, and adopted a justice-oriented approach to ensure adjudication on merits. Consequently, the adjudication order and the appellate order under s.107 CGST/SGST Act were set aside and the matter remitted to the adjudicating authority to reconsider from the stage of filing reply to the show-cause notice, subject to payment of costs to the HC Legal Services Authority. en-us Wed, 17 Dec 2025 00:00:00 +0530 Mon, 05 Jan 2026 12:00:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784498 The dominant issue was whether ex parte confirmation of GST demand with interest and penalty under s.73 CGST/KGST Act could stand where the assessee failed to reply to the show-cause notice and sought a further opportunity. The HC accepted the assessee's specific plea of bona fide inability and unavoidable circumstances constituting sufficient cause, and adopted a justice-oriented approach to ensure adjudication on merits. Consequently, the adjudication order and the appellate order under s.107 CGST/SGST Act were set aside and the matter remitted to the adjudicating authority to reconsider from the stage of filing reply to the show-cause notice, subject to payment of costs to the HC Legal Services Authority. Case-Laws GST Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784498