https://www.taxtmi.com/caselaws?id=795628 Reasonable opportunity to file a merits reply and be heard was required before adjudicating allegations of ineligible input tax credit. The notes state that the assessee sought time after learning of the proceedings, had not filed a merits reply, and there was no established prior clear service of the common show-cause notice, repeated adjournments, or deliberate avoidance. The adjudication order was therefore set aside as against the assessee, which was permitted to file a final reply and seek cross-examination and relied-upon documents before fresh adjudication. en-us Wed, 15 Jul 2026 00:00:00 +0530 Fri, 24 Jul 2026 08:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795628 Reasonable opportunity to file a merits reply and be heard was required before adjudicating allegations of ineligible input tax credit. The notes state that the assessee sought time after learning of the proceedings, had not filed a merits reply, and there was no established prior clear service of the common show-cause notice, repeated adjournments, or deliberate avoidance. The adjudication order was therefore set aside as against the assessee, which was permitted to file a final reply and seek cross-examination and relied-upon documents before fresh adjudication. Case-Laws GST Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795628