https://www.taxtmi.com/caselaws?id=784497 The dominant issue was whether the impugned show cause notice (SCN) violated principles of natural justice by being issued without considering the noticee's reply submitted at the pre-SCN stage. The HC held that fair hearing requires the adjudicating authority to consider the noticee's prior response and supporting materials before proceeding to adjudication on the SCN. Consequently, the noticee was granted liberty to file a detailed reply to the impugned SCN within four weeks, and the adjudicating authority was directed to consider that reply along with the earlier email and attachments and the reply filed with the writ petition; failing a fresh reply, those existing materials were to be treated as the reply, and the writ petition was disposed of. en-us Wed, 17 Dec 2025 00:00:00 +0530 Tue, 06 Jan 2026 08:48:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784497 The dominant issue was whether the impugned show cause notice (SCN) violated principles of natural justice by being issued without considering the noticee's reply submitted at the pre-SCN stage. The HC held that fair hearing requires the adjudicating authority to consider the noticee's prior response and supporting materials before proceeding to adjudication on the SCN. Consequently, the noticee was granted liberty to file a detailed reply to the impugned SCN within four weeks, and the adjudicating authority was directed to consider that reply along with the earlier email and attachments and the reply filed with the writ petition; failing a fresh reply, those existing materials were to be treated as the reply, and the writ petition was disposed of. Case-Laws GST Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784497