https://www.taxtmi.com/caselaws?id=794940 Ex parte GST adjudication under Section 74 may be set aside where credible medical and personal circumstances prevented the business manager from responding to the show cause notice or filing a timely appeal. Failure to access an order uploaded under the portal tab for additional notices and orders supported restoration of the opportunity to contest the proceedings. The adjudication order was set aside, and fresh reply proceedings were permitted subject to a protective deposit, after credit for any amount already recovered from the electronic cash ledger. This approach balances procedural fairness with protection of revenue. en-us Wed, 08 Jul 2026 00:00:00 +0530 Tue, 14 Jul 2026 08:26:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794940 Ex parte GST adjudication under Section 74 may be set aside where credible medical and personal circumstances prevented the business manager from responding to the show cause notice or filing a timely appeal. Failure to access an order uploaded under the portal tab for additional notices and orders supported restoration of the opportunity to contest the proceedings. The adjudication order was set aside, and fresh reply proceedings were permitted subject to a protective deposit, after credit for any amount already recovered from the electronic cash ledger. This approach balances procedural fairness with protection of revenue. Case-Laws GST Wed, 08 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794940