https://www.taxtmi.com/caselaws?id=784727 The dominant issue was whether a tax demand order under s. 73 CGST/KGST Act and the appellate order could stand when the assessee had not filed a reply to the show-cause notice due to bona fide and unavoidable circumstances. The HC held that, to advance a justice-oriented approach and afford effective opportunity of hearing, the proceedings should be reopened from the stage of filing reply to the show-cause notice, subject to costs payable to the HC Legal Services Authority. Consequently, the adjudication order under s. 73 and the appellate order under s. 107(11) were set aside and the matter was remitted to the proper officer for fresh consideration in accordance with law. en-us Thu, 18 Dec 2025 00:00:00 +0530 Fri, 09 Jan 2026 15:09:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784727 The dominant issue was whether a tax demand order under s. 73 CGST/KGST Act and the appellate order could stand when the assessee had not filed a reply to the show-cause notice due to bona fide and unavoidable circumstances. The HC held that, to advance a justice-oriented approach and afford effective opportunity of hearing, the proceedings should be reopened from the stage of filing reply to the show-cause notice, subject to costs payable to the HC Legal Services Authority. Consequently, the adjudication order under s. 73 and the appellate order under s. 107(11) were set aside and the matter was remitted to the proper officer for fresh consideration in accordance with law. Case-Laws GST Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784727