https://www.taxtmi.com/caselaws?id=795628 Reasonable opportunity to respond to a common show-cause notice is required where an assessee, after learning of the proceedings, seeks time to examine voluminous records concerning alleged ineligible input tax credit. In the absence of established prior clear service, repeated adjournments, or deliberate avoidance, adjudication without a merits reply or hearing was unsustainable. The adjudication order concerning the assessee was set aside, with liberty 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 respond to a common show-cause notice is required where an assessee, after learning of the proceedings, seeks time to examine voluminous records concerning alleged ineligible input tax credit. In the absence of established prior clear service, repeated adjournments, or deliberate avoidance, adjudication without a merits reply or hearing was unsustainable. The adjudication order concerning the assessee was set aside, with liberty 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