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    <title>2026 (4) TMI 1261 - KARNATAKA HIGH COURT</title>
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    <description>Ex parte tax adjudication orders passed without considering a reply to the show cause notice may be set aside where denial of participation causes prejudice and a fresh opportunity of hearing is required in the interests of justice. Under the Karnataka GST framework, the orders were made under Section 73(9) without the benefit of a reply, and the related appellate rejection was noted to rest only on delay under Section 107(1). The proceedings were reopened from the stage of reply, the adjudication orders were remitted for fresh consideration, and consequential action was directed to be withdrawn.</description>
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      <description>Ex parte tax adjudication orders passed without considering a reply to the show cause notice may be set aside where denial of participation causes prejudice and a fresh opportunity of hearing is required in the interests of justice. Under the Karnataka GST framework, the orders were made under Section 73(9) without the benefit of a reply, and the related appellate rejection was noted to rest only on delay under Section 107(1). The proceedings were reopened from the stage of reply, the adjudication orders were remitted for fresh consideration, and consequential action was directed to be withdrawn.</description>
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