https://www.taxtmi.com/caselaws?id=787244 The article addresses validity of a GST show cause notice and related adjudication orders where the notice lacked requisite particulars, the adjudication orders were unreasoned, and no opportunity to be heard was afforded; the court concluded such defects invalidate the notice and orders. It further treats a subsequent communication and debit to the electronic credit ledger as without jurisdiction because the adjudicating officer had become functus officio and the debit flowed from the invalid order; the operative effect ordered reversal and recredit and a fresh notice with full particulars and hearing. 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 The article addresses validity of a GST show cause notice and related adjudication orders where the notice lacked requisite particulars, the adjudication orders were unreasoned, and no opportunity to be heard was afforded; the court concluded such defects invalidate the notice and orders. It further treats a subsequent communication and debit to the electronic credit ledger as without jurisdiction because the adjudicating officer had become functus officio and the debit flowed from the invalid order; the operative effect ordered reversal and recredit and a fresh notice with full particulars and hearing. Case-Laws GST Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787244