https://www.taxtmi.com/caselaws?id=793674 An adjudication under the GST demand provisions may be vulnerable where the noticee is not supplied the relied upon documents before confirmation of demand, because the defence and objection process can be left incomplete. The text states that, where the demand rests on such documents, the noticee must be given those materials in advance; otherwise the ability to contest the proposed demand and seek cross-examination or other evidence-based relief is impaired. It further notes that, on remand, the adjudicating authority should allow a fresh hearing, permit requests for additional documents, and consider cross-examination where witnesses are relied upon. en-us Fri, 29 May 2026 00:00:00 +0530 Sat, 20 Jun 2026 08:04:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793674 An adjudication under the GST demand provisions may be vulnerable where the noticee is not supplied the relied upon documents before confirmation of demand, because the defence and objection process can be left incomplete. The text states that, where the demand rests on such documents, the noticee must be given those materials in advance; otherwise the ability to contest the proposed demand and seek cross-examination or other evidence-based relief is impaired. It further notes that, on remand, the adjudicating authority should allow a fresh hearing, permit requests for additional documents, and consider cross-examination where witnesses are relied upon. Case-Laws GST Fri, 29 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793674