https://www.taxtmi.com/caselaws?id=791882 GST adjudication orders cannot be sustained where the taxpayer's reply to the show-cause notice and request for personal hearing are not properly considered. The adjudicating authority proceeded on the incorrect assumption that no reply had been filed and no hearing sought, and the rectification order did not cure the defect because it still showed no meaningful consideration of the explanation or independent application of mind. Such an order breaches natural justice, as a reply to a show-cause notice is not an empty formality. The impugned orders were quashed and the matter remanded for fresh adjudication after granting a reasonable opportunity of hearing. en-us Thu, 14 May 2026 00:00:00 +0530 Tue, 19 May 2026 08:18:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791882 GST adjudication orders cannot be sustained where the taxpayer's reply to the show-cause notice and request for personal hearing are not properly considered. The adjudicating authority proceeded on the incorrect assumption that no reply had been filed and no hearing sought, and the rectification order did not cure the defect because it still showed no meaningful consideration of the explanation or independent application of mind. Such an order breaches natural justice, as a reply to a show-cause notice is not an empty formality. The impugned orders were quashed and the matter remanded for fresh adjudication after granting a reasonable opportunity of hearing. Case-Laws GST Thu, 14 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791882