https://www.taxtmi.com/caselaws?id=789617 An adverse tax adjudication cannot be sustained where the affected party asserts non-service of the show cause notice and denial of a personal hearing. The Gauhati HC noted that despatch by registered post, by itself, did not establish effective opportunity to contest the proceedings. The impugned recovery notice and Order-in-Original were set aside, and the matter was remitted for fresh adjudication with supply of the original show cause notice, adequate time to reply, and a personal hearing. en-us Tue, 07 Apr 2026 00:00:00 +0530 Fri, 10 Apr 2026 09:02:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789617 An adverse tax adjudication cannot be sustained where the affected party asserts non-service of the show cause notice and denial of a personal hearing. The Gauhati HC noted that despatch by registered post, by itself, did not establish effective opportunity to contest the proceedings. The impugned recovery notice and Order-in-Original were set aside, and the matter was remitted for fresh adjudication with supply of the original show cause notice, adequate time to reply, and a personal hearing. Case-Laws GST Tue, 07 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789617