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    <title>2026 (1) TMI 841 - CALCUTTA HIGH COURT</title>
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    <description>Adjudication under the GST regime breached principles of natural justice where the adjudication order was uploaded only under an ancillary portal tab and no proved notification by SMS or e-mail was shown, and no opportunity of personal hearing was afforded as mandated by Section 75(4), the order being adverse. Consequently the appellate order refusing relief solely on delay was set aside for failure to appreciate non-receipt of effective service, and the adjudication order was set aside with remand for fresh adjudication; the affected party is granted liberty to file a reply to the notice to show cause within two weeks.</description>
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