https://www.taxtmi.com/caselaws?id=787534 Ex parte GST adjudication under Section 74 cannot stand where the show cause-cum-demand notice was not validly served and no hearing was afforded. Absence of statutory pre-notices, alleged improper portal placement, and lack of evidence of service by registered post or email constituted material procedural defects under Sections 61 and 75, including the hearing requirements in Sections 75(4) and 75(5). The adjudication order was quashed. The taxpayers must submit a physical reply within 15 days, after which the adjudicating authority must provide a virtual or physical hearing and issue a reasoned order within the prescribed timeframe. en-us Thu, 19 Feb 2026 00:00:00 +0530 Sat, 07 Mar 2026 08:39:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787534 Ex parte GST adjudication under Section 74 cannot stand where the show cause-cum-demand notice was not validly served and no hearing was afforded. Absence of statutory pre-notices, alleged improper portal placement, and lack of evidence of service by registered post or email constituted material procedural defects under Sections 61 and 75, including the hearing requirements in Sections 75(4) and 75(5). The adjudication order was quashed. The taxpayers must submit a physical reply within 15 days, after which the adjudicating authority must provide a virtual or physical hearing and issue a reasoned order within the prescribed timeframe. Case-Laws GST Thu, 19 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787534