https://www.taxtmi.com/caselaws?id=792016 Adjudication and rectification orders were set aside where the record showed that the reply to the show-cause notice was not properly considered and the request for personal hearing was ignored. The adjudication order wrongly proceeded as if no reply had been filed and no hearing had been sought, while the rectification order did not show that any hearing was granted before correction. The court treated these defects as mechanical adjudication, lack of independent application of mind, and breach of natural justice, and remanded the matter for fresh adjudication after giving reasonable opportunity of hearing. en-us Tue, 05 May 2026 00:00:00 +0530 Thu, 21 May 2026 08:30:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792016 Adjudication and rectification orders were set aside where the record showed that the reply to the show-cause notice was not properly considered and the request for personal hearing was ignored. The adjudication order wrongly proceeded as if no reply had been filed and no hearing had been sought, while the rectification order did not show that any hearing was granted before correction. The court treated these defects as mechanical adjudication, lack of independent application of mind, and breach of natural justice, and remanded the matter for fresh adjudication after giving reasonable opportunity of hearing. Case-Laws GST Tue, 05 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792016