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    <title>2026 (4) TMI 1339 - BOMBAY HIGH COURT</title>
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    <description>Where a show cause notice was not shown to have been served on the taxpayer&#039;s updated registered address or registered email ID, the resulting adjudication order was vitiated for breach of natural justice. The record did not establish effective service or a meaningful pre-decisional hearing, and the court held that an adverse order cannot stand without observance of audi alteram partem. The impugned order and recovery notice were quashed, and fresh adjudication was directed after issuance of a new show cause notice and grant of personal hearing.</description>
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      <description>Where a show cause notice was not shown to have been served on the taxpayer&#039;s updated registered address or registered email ID, the resulting adjudication order was vitiated for breach of natural justice. The record did not establish effective service or a meaningful pre-decisional hearing, and the court held that an adverse order cannot stand without observance of audi alteram partem. The impugned order and recovery notice were quashed, and fresh adjudication was directed after issuance of a new show cause notice and grant of personal hearing.</description>
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