https://www.taxtmi.com/caselaws?id=787534 The article addresses the validity of an ex parte GST adjudication where the show cause-cum-demand notice for July 2017-March 2018 lacked proper service and no opportunity of hearing was recorded. It applies principles of natural justice and statutory procedure concerning notice and hearing, finds material defects in service and in compliance with statutory pre-notices, and concludes that the impugned ex parte order is prima facie unsustainable. The operative outcome directs quashing of the order and remittal for fresh consideration after filing a physical reply and affording a hearing, with a speaking order to follow. 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 The article addresses the validity of an ex parte GST adjudication where the show cause-cum-demand notice for July 2017-March 2018 lacked proper service and no opportunity of hearing was recorded. It applies principles of natural justice and statutory procedure concerning notice and hearing, finds material defects in service and in compliance with statutory pre-notices, and concludes that the impugned ex parte order is prima facie unsustainable. The operative outcome directs quashing of the order and remittal for fresh consideration after filing a physical reply and affording a hearing, with a speaking order to follow. Case-Laws GST Thu, 19 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787534