https://www.taxtmi.com/article/detailed?id=16592 GST adjudication requires proper application of mind, adherence to statutory procedure, and observance of natural justice. Mechanical issuance of notices, including fixing a personal hearing date before the time allowed for filing reply to the show cause notice, can render the hearing illusory and vitiate the assessment order. The discussion also notes that a demand on sale of land, which lies outside the scope of GST, cannot be mechanically confirmed without verifying the taxable character of the transaction. en-us Mon, 08 Jun 2026 08:53:41 +0530 Mon, 08 Jun 2026 08:53:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16592 GST adjudication requires proper application of mind, adherence to statutory procedure, and observance of natural justice. Mechanical issuance of notices, including fixing a personal hearing date before the time allowed for filing reply to the show cause notice, can render the hearing illusory and vitiate the assessment order. The discussion also notes that a demand on sale of land, which lies outside the scope of GST, cannot be mechanically confirmed without verifying the taxable character of the transaction. Articles Goods and Services Tax - GST Mon, 08 Jun 2026 08:53:41 +0530 https://www.taxtmi.com/article/detailed?id=16592