https://www.taxtmi.com/caselaws?id=787531 Pre-adjudicatory GST notice affording seven working days to respond does not constitute a final determination; therefore substantive judicial review on rate applicability and calculation is premature. The appropriate course is procedural: grant additional time to preserve the petitioners' right to be heard and require the administrative authority to consider the petitioner's response and decide in accordance with law. Operative effect: petitioners receive a fortnight's extension to reply, and the State GST authority must reconsider and decide the matter following due procedure rather than face interlocutory merits adjudication. en-us Mon, 16 Feb 2026 00:00:00 +0530 Sat, 07 Mar 2026 08:39:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787531 Pre-adjudicatory GST notice affording seven working days to respond does not constitute a final determination; therefore substantive judicial review on rate applicability and calculation is premature. The appropriate course is procedural: grant additional time to preserve the petitioners' right to be heard and require the administrative authority to consider the petitioner's response and decide in accordance with law. Operative effect: petitioners receive a fortnight's extension to reply, and the State GST authority must reconsider and decide the matter following due procedure rather than face interlocutory merits adjudication. Case-Laws GST Mon, 16 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787531