https://www.taxtmi.com/caselaws?id=786678 Proceedings under CGST/IGST assessing demand, interest and penalty were found procedurally infirm because the adjudicating order failed to address the petitioner's statutory plea invoking the moratorium under the Insolvency and Bankruptcy Code; that central defence was raised in response to the show cause notice but not decided, resulting in denial of an effective opportunity and non-application of mind. The impugned confirmation of demand, interest and penalty is set aside and the matter is remitted for fresh consideration; the taxpayer may file written submissions and be heard and the authority must decide moratorium and maintainability issues expeditiously. en-us Thu, 12 Feb 2026 00:00:00 +0530 Tue, 17 Feb 2026 07:29:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786678 Proceedings under CGST/IGST assessing demand, interest and penalty were found procedurally infirm because the adjudicating order failed to address the petitioner's statutory plea invoking the moratorium under the Insolvency and Bankruptcy Code; that central defence was raised in response to the show cause notice but not decided, resulting in denial of an effective opportunity and non-application of mind. The impugned confirmation of demand, interest and penalty is set aside and the matter is remitted for fresh consideration; the taxpayer may file written submissions and be heard and the authority must decide moratorium and maintainability issues expeditiously. Case-Laws GST Thu, 12 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786678