https://www.taxtmi.com/highlights?id=99060 Improper service of a show cause notice and denial of personal hearing vitiated the adjudication and consequential recovery notice. The High Court found that the notice was not served at the registered address or registered e-mail ID reflected in the GST records, and the respondents could not show where it had been sent. Because an adverse order was passed without giving the petitioner an opportunity to be heard, the proceedings breached natural justice. The impugned adjudication order and recovery notice were quashed, and the matter was remitted for fresh notice, hearing, and a speaking order in accordance with law. en-us Wed, 22 Apr 2026 08:47:19 +0530 Wed, 22 Apr 2026 08:47:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=99060 Improper service of a show cause notice and denial of personal hearing vitiated the adjudication and consequential recovery notice. The High Court found that the notice was not served at the registered address or registered e-mail ID reflected in the GST records, and the respondents could not show where it had been sent. Because an adverse order was passed without giving the petitioner an opportunity to be heard, the proceedings breached natural justice. The impugned adjudication order and recovery notice were quashed, and the matter was remitted for fresh notice, hearing, and a speaking order in accordance with law. Highlights GST Wed, 22 Apr 2026 08:47:19 +0530 https://www.taxtmi.com/highlights?id=99060