https://www.taxtmi.com/caselaws?id=784743 An assessee challenged an ex parte GST adjudication and consequential cancellation of registration on the ground that the show-cause notice was issued without pre-intimation and without affording personal hearing, and that failure to reply was due to bona fide and unavoidable circumstances constituting sufficient cause. The HC adopted a justice-oriented approach, holding that the assessee should be granted one further opportunity to respond and contest the proceedings in accordance with law. The impugned adjudication order was set aside and the matter remitted to the proper officer for fresh consideration from the stage of filing reply to the show-cause notice; the writ petition was allowed. en-us Fri, 19 Dec 2025 00:00:00 +0530 Sat, 10 Jan 2026 08:26:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784743 An assessee challenged an ex parte GST adjudication and consequential cancellation of registration on the ground that the show-cause notice was issued without pre-intimation and without affording personal hearing, and that failure to reply was due to bona fide and unavoidable circumstances constituting sufficient cause. The HC adopted a justice-oriented approach, holding that the assessee should be granted one further opportunity to respond and contest the proceedings in accordance with law. The impugned adjudication order was set aside and the matter remitted to the proper officer for fresh consideration from the stage of filing reply to the show-cause notice; the writ petition was allowed. Case-Laws GST Fri, 19 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784743