https://www.taxtmi.com/caselaws?id=791658 Ex parte adjudication under section 73 may be remitted where the assessee is denied an effective opportunity to reply and place material before the authority. The Karnataka HC, on the facts described, set aside the impugned orders and directed fresh adjudication from the stage of the show-cause reply, treating the petitioner's request for reconsideration as justified. The remand was made subject to compliance with terms requiring payment of 10% of the demanded tax in the specified orders, so the demand was not extinguished but kept open for reconsideration on merits. en-us Wed, 29 Apr 2026 00:00:00 +0530 Tue, 26 May 2026 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791658 Ex parte adjudication under section 73 may be remitted where the assessee is denied an effective opportunity to reply and place material before the authority. The Karnataka HC, on the facts described, set aside the impugned orders and directed fresh adjudication from the stage of the show-cause reply, treating the petitioner's request for reconsideration as justified. The remand was made subject to compliance with terms requiring payment of 10% of the demanded tax in the specified orders, so the demand was not extinguished but kept open for reconsideration on merits. Case-Laws GST Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791658