https://www.taxtmi.com/caselaws?id=795636 Ex parte adjudication under Section 73(9) is invalid where the show-cause notice, reminder and order are uploaded only in the additional notices and orders tab without effective communication. The absence of a specified date, time and venue for personal hearing denies the taxable person a meaningful opportunity to respond and be heard. Such procedure violates the principles of natural justice and does not satisfy the requirement to determine liability after considering the taxpayer's representation. The article notes that the adjudication was vitiated on these grounds, in favour of the assessee. en-us Tue, 21 Jul 2026 00:00:00 +0530 Fri, 24 Jul 2026 08:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795636 Ex parte adjudication under Section 73(9) is invalid where the show-cause notice, reminder and order are uploaded only in the additional notices and orders tab without effective communication. The absence of a specified date, time and venue for personal hearing denies the taxable person a meaningful opportunity to respond and be heard. Such procedure violates the principles of natural justice and does not satisfy the requirement to determine liability after considering the taxpayer's representation. The article notes that the adjudication was vitiated on these grounds, in favour of the assessee. Case-Laws GST Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795636