https://www.taxtmi.com/caselaws?id=784741 Ex parte adjudication under s. 73(9) of the CGST/KGST Acts read with r. 142(5) was challenged on the ground that the noticee failed to file a reply to the show-cause notice due to bona fide and unavoidable circumstances. The HC held that, in the interests of justice, a further opportunity should be granted where the assessee asserts sufficient cause for non-participation, warranting reconsideration from the reply stage. The impugned demand order confirming tax, interest, and penalty was set aside, and the matter was remitted to the authority for fresh adjudication after receiving the reply. 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=784741 Ex parte adjudication under s. 73(9) of the CGST/KGST Acts read with r. 142(5) was challenged on the ground that the noticee failed to file a reply to the show-cause notice due to bona fide and unavoidable circumstances. The HC held that, in the interests of justice, a further opportunity should be granted where the assessee asserts sufficient cause for non-participation, warranting reconsideration from the reply stage. The impugned demand order confirming tax, interest, and penalty was set aside, and the matter was remitted to the authority for fresh adjudication after receiving the reply. Case-Laws GST Fri, 19 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784741