https://www.taxtmi.com/caselaws?id=787244 GST show cause notices must provide sufficient particulars to enable a meaningful reply, and adjudication orders must state reasons and be preceded by an opportunity of hearing. The High Court treated the absence of particulars, reasons and hearing as procedural defects invalidating the notice and related adjudication orders. A later communication accepting the taxpayer's reply was without jurisdiction because the adjudicating officer had already become functus officio. The consequential debit from the electronic credit ledger lacked legal basis and required reversal and recredit. The notice-issuing authority must provide the supporting particulars and permit a fresh reply. en-us Wed, 25 Feb 2026 00:00:00 +0530 Sat, 28 Feb 2026 08:41:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787244 GST show cause notices must provide sufficient particulars to enable a meaningful reply, and adjudication orders must state reasons and be preceded by an opportunity of hearing. The High Court treated the absence of particulars, reasons and hearing as procedural defects invalidating the notice and related adjudication orders. A later communication accepting the taxpayer's reply was without jurisdiction because the adjudicating officer had already become functus officio. The consequential debit from the electronic credit ledger lacked legal basis and required reversal and recredit. The notice-issuing authority must provide the supporting particulars and permit a fresh reply. Case-Laws GST Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787244