https://www.taxtmi.com/article/detailed?id=16826 GST adjudication requires qualitatively reasoned orders that can withstand appellate scrutiny, with tax officials applying the law carefully at the first stage. The commentary highlights recurring defects such as improper service of show cause notice, impermissible single notices for multiple financial years, violation of natural justice under section 75(4), demands exceeding the show cause notice under section 75(7), and incorrect invocation of sections 73, 74 and 74A. Illustrative case references are provided for use by tax professionals and adjudicating officers. en-us Fri, 03 Jul 2026 08:51:12 +0530 Fri, 03 Jul 2026 08:51:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16826 GST adjudication requires qualitatively reasoned orders that can withstand appellate scrutiny, with tax officials applying the law carefully at the first stage. The commentary highlights recurring defects such as improper service of show cause notice, impermissible single notices for multiple financial years, violation of natural justice under section 75(4), demands exceeding the show cause notice under section 75(7), and incorrect invocation of sections 73, 74 and 74A. Illustrative case references are provided for use by tax professionals and adjudicating officers. Articles Goods and Services Tax - GST Fri, 03 Jul 2026 08:51:12 +0530 https://www.taxtmi.com/article/detailed?id=16826