https://www.taxtmi.com/caselaws?id=791762 Non-consideration of specific submissions in GST appellate proceedings, especially where material filed during personal hearing is not addressed, is identified as a serious procedural defect that causes prejudice and undermines effective appellate review. The note also highlights that an ex parte adjudication order under Section 73(9), when combined with such non-consideration, can justify setting aside both the appellate and adjudication orders and remanding the matter for fresh consideration from the reply stage to the show cause notice. It further records that relief may be made subject to costs where the taxpayer failed to prosecute the proceedings diligently, while keeping all contentions open on remand. en-us Wed, 28 Jan 2026 00:00:00 +0530 Sat, 16 May 2026 09:09:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791762 Non-consideration of specific submissions in GST appellate proceedings, especially where material filed during personal hearing is not addressed, is identified as a serious procedural defect that causes prejudice and undermines effective appellate review. The note also highlights that an ex parte adjudication order under Section 73(9), when combined with such non-consideration, can justify setting aside both the appellate and adjudication orders and remanding the matter for fresh consideration from the reply stage to the show cause notice. It further records that relief may be made subject to costs where the taxpayer failed to prosecute the proceedings diligently, while keeping all contentions open on remand. Case-Laws GST Wed, 28 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791762