https://www.taxtmi.com/caselaws?id=795868 Penalty adjudication requires consideration of an assessee's uploaded objection to the show-cause notice and a meaningful opportunity for a personal hearing. Where the objection was available on the departmental portal but was incorrectly treated as not received, and the adjudicating authority neither considered it nor granted a hearing, the adjudication is procedurally unsustainable. The penalty order must be set aside and the matter adjudicated afresh after considering the objection and affording a personal hearing. en-us Tue, 14 Jul 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795868 Penalty adjudication requires consideration of an assessee's uploaded objection to the show-cause notice and a meaningful opportunity for a personal hearing. Where the objection was available on the departmental portal but was incorrectly treated as not received, and the adjudicating authority neither considered it nor granted a hearing, the adjudication is procedurally unsustainable. The penalty order must be set aside and the matter adjudicated afresh after considering the objection and affording a personal hearing. Case-Laws GST Tue, 14 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795868