https://www.taxtmi.com/caselaws?id=788867 An adjudication based on a show cause notice cannot be sustained where the record does not show effective service on the assessee, because denial of notice and opportunity to respond violates natural justice and fair hearing; the order was therefore set aside to that extent and the matter restored for fresh consideration after reply. A separate objection that the notice was vague and issued without application of mind was not accepted, because that challenge was not substantiated and any jurisdictional defence could be examined in the fresh adjudication. The challenge to the contents of the notice was thus rejected. en-us Fri, 30 Jan 2026 00:00:00 +0530 Mon, 30 Mar 2026 08:48:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788867 An adjudication based on a show cause notice cannot be sustained where the record does not show effective service on the assessee, because denial of notice and opportunity to respond violates natural justice and fair hearing; the order was therefore set aside to that extent and the matter restored for fresh consideration after reply. A separate objection that the notice was vague and issued without application of mind was not accepted, because that challenge was not substantiated and any jurisdictional defence could be examined in the fresh adjudication. The challenge to the contents of the notice was thus rejected. Case-Laws GST Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788867