https://www.taxtmi.com/caselaws?id=795636 Effective communication of GST proceedings requires more than uploading a show-cause notice, reminder and adjudication order in the additional notices and orders tab. Section 73(9) requires determination after considering any representation of the taxable person. Where the notice and reminder omit the date, time and venue for a personal hearing, the taxpayer is denied a meaningful opportunity to respond and be heard. An ex parte adjudication in those circumstances is vitiated by breach of natural justice and non-compliance with Section 73(9). 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 Effective communication of GST proceedings requires more than uploading a show-cause notice, reminder and adjudication order in the additional notices and orders tab. Section 73(9) requires determination after considering any representation of the taxable person. Where the notice and reminder omit the date, time and venue for a personal hearing, the taxpayer is denied a meaningful opportunity to respond and be heard. An ex parte adjudication in those circumstances is vitiated by breach of natural justice and non-compliance with Section 73(9). Case-Laws GST Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795636