https://www.taxtmi.com/caselaws?id=789680 An adjudicatory order under Section 129(3) of the CGST Act affecting civil consequences must address the objections raised and comply with audi alteram partem. Where the authority passes an adverse order without dealing with the petitioner's objections, records no categorical finding on the basis for penalty, and denies a hearing, the order is legally unsustainable. The impugned order was quashed and set aside, and the matter was remanded for fresh consideration after granting an adequate opportunity of hearing and passing a reasoned order in accordance with law. en-us Mon, 06 Apr 2026 00:00:00 +0530 Sat, 11 Apr 2026 08:53:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789680 An adjudicatory order under Section 129(3) of the CGST Act affecting civil consequences must address the objections raised and comply with audi alteram partem. Where the authority passes an adverse order without dealing with the petitioner's objections, records no categorical finding on the basis for penalty, and denies a hearing, the order is legally unsustainable. The impugned order was quashed and set aside, and the matter was remanded for fresh consideration after granting an adequate opportunity of hearing and passing a reasoned order in accordance with law. Case-Laws GST Mon, 06 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789680