https://www.taxtmi.com/article/detailed?id=16261 GST adjudication requires timely participation by the taxpayer after receipt of a statutory notice. Where a show-cause notice is issued for scrutiny discrepancies and alleged wrongful availment or utilisation of input tax credit, failure to file a reply, place material on record, or specifically request a personal hearing permits the proceedings to continue on the basis of the departmental record. In that situation, the taxpayer cannot later assert denial of natural justice merely because the notice was not answered. A personal hearing under Section 75(4) is not automatic in every case, but is available when sought. en-us Thu, 23 Apr 2026 08:59:13 +0530 Thu, 23 Apr 2026 08:59:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16261 GST adjudication requires timely participation by the taxpayer after receipt of a statutory notice. Where a show-cause notice is issued for scrutiny discrepancies and alleged wrongful availment or utilisation of input tax credit, failure to file a reply, place material on record, or specifically request a personal hearing permits the proceedings to continue on the basis of the departmental record. In that situation, the taxpayer cannot later assert denial of natural justice merely because the notice was not answered. A personal hearing under Section 75(4) is not automatic in every case, but is available when sought. Articles Goods and Services Tax - GST Thu, 23 Apr 2026 08:59:13 +0530 https://www.taxtmi.com/article/detailed?id=16261