https://www.taxtmi.com/article/detailed?id=15810 Three high court rulings under GST emphasize mandatory consideration of GSTR 3B and GSTR 9 records before adverse adjudication, strict observance of natural justice and effective communication of show cause notices to taxpayers, and permissive condonation of delay where lack of timely representation prevented filing; each case resulted in quashing or setting aside of prior orders and remand for fresh decision with opportunity of hearing. en-us Wed, 04 Feb 2026 08:25:27 +0530 Wed, 04 Feb 2026 08:25:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15810 Three high court rulings under GST emphasize mandatory consideration of GSTR 3B and GSTR 9 records before adverse adjudication, strict observance of natural justice and effective communication of show cause notices to taxpayers, and permissive condonation of delay where lack of timely representation prevented filing; each case resulted in quashing or setting aside of prior orders and remand for fresh decision with opportunity of hearing. Articles Goods and Services Tax - GST Wed, 04 Feb 2026 08:25:27 +0530 https://www.taxtmi.com/article/detailed?id=15810