https://www.taxtmi.com/caselaws?id=786197 Non-speaking adjudication in GST show-cause proceedings breached principles of natural justice by failing to apply mind and by not recording reasons for rejecting the explanation; the adjudicating authority proceeded without affording an appropriate personal hearing after the taxpayer filed a reply, so the order was set aside and the matter remitted for fresh adjudication. The remand requires the authority to fix hearing dates after the reply, allow the petitioner to address any doubts, and record cogent, specific reasons if it rejects parts of the explanation; ex parte action is permissible only if the petitioner fails to appear at such hearing. en-us Thu, 05 Feb 2026 00:00:00 +0530 Sat, 07 Feb 2026 07:19:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786197 Non-speaking adjudication in GST show-cause proceedings breached principles of natural justice by failing to apply mind and by not recording reasons for rejecting the explanation; the adjudicating authority proceeded without affording an appropriate personal hearing after the taxpayer filed a reply, so the order was set aside and the matter remitted for fresh adjudication. The remand requires the authority to fix hearing dates after the reply, allow the petitioner to address any doubts, and record cogent, specific reasons if it rejects parts of the explanation; ex parte action is permissible only if the petitioner fails to appear at such hearing. Case-Laws GST Thu, 05 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786197