https://www.taxtmi.com/caselaws?id=786799 Procedural fairness in GST adjudication is central: where a taxpayer did not file a reply or attend a personal hearing due to lack of portal access and oversight, the document treats that absence as grounds for fresh adjudication, requiring an opportunity to file a reply and be heard before any final order. The material also records that any fresh adjudication should remain subject to the unresolved validity of delegated notifications under Section 168A, leaving that legal question open pending higher-court resolution; access to electronic records and time to respond are prescribed as remedial measures. en-us Fri, 14 Nov 2025 00:00:00 +0530 Wed, 18 Feb 2026 17:06:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786799 Procedural fairness in GST adjudication is central: where a taxpayer did not file a reply or attend a personal hearing due to lack of portal access and oversight, the document treats that absence as grounds for fresh adjudication, requiring an opportunity to file a reply and be heard before any final order. The material also records that any fresh adjudication should remain subject to the unresolved validity of delegated notifications under Section 168A, leaving that legal question open pending higher-court resolution; access to electronic records and time to respond are prescribed as remedial measures. Case-Laws GST Fri, 14 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786799