https://www.taxtmi.com/article/detailed?id=16368 GST adjudication under sections 73 and 74 must follow notice, reply and hearing requirements. Where corporate insolvency resolution process is admitted and moratorium is declared under the Insolvency and Bankruptcy Code, recovery against the corporate debtor cannot proceed in the ordinary course and the Department must lodge its claim before the Resolution Professional. If the authority fails to deal with a specific moratorium objection raised in reply, the order may be treated as lacking application of mind and violating the opportunity of hearing. en-us Thu, 07 May 2026 07:09:08 +0530 Thu, 07 May 2026 07:09:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16368 GST adjudication under sections 73 and 74 must follow notice, reply and hearing requirements. Where corporate insolvency resolution process is admitted and moratorium is declared under the Insolvency and Bankruptcy Code, recovery against the corporate debtor cannot proceed in the ordinary course and the Department must lodge its claim before the Resolution Professional. If the authority fails to deal with a specific moratorium objection raised in reply, the order may be treated as lacking application of mind and violating the opportunity of hearing. Articles Goods and Services Tax - GST Thu, 07 May 2026 07:09:08 +0530 https://www.taxtmi.com/article/detailed?id=16368