https://www.taxtmi.com/caselaws?id=791504 An adjudicatory demand order cannot be sustained where the noticee's reply and supporting documents are not considered. The High Court noted that the challenge to the constitutional validity of the ITC restriction provisions was not pressed, and the surviving dispute concerned non-consideration of the petitioner's response to the show-cause notice. On that basis, it set aside the impugned order and remitted the matter for fresh adjudication by the competent authority, with directions to examine the objections and material afresh and pass a speaking, reasoned order after due consideration. en-us Thu, 07 May 2026 00:00:00 +0530 Tue, 12 May 2026 08:50:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791504 An adjudicatory demand order cannot be sustained where the noticee's reply and supporting documents are not considered. The High Court noted that the challenge to the constitutional validity of the ITC restriction provisions was not pressed, and the surviving dispute concerned non-consideration of the petitioner's response to the show-cause notice. On that basis, it set aside the impugned order and remitted the matter for fresh adjudication by the competent authority, with directions to examine the objections and material afresh and pass a speaking, reasoned order after due consideration. Case-Laws GST Thu, 07 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791504