https://www.taxtmi.com/caselaws?id=795952 GST adjudication under Section 73 requires effective communication of notices and a meaningful opportunity of personal hearing where an adverse determination of tax, interest or penalty is contemplated. Uploading notices and orders only in the Additional Notices and Orders tab was treated as insufficient communication. As the show-cause notice and reminder omitted the date, time and venue of the hearing, the ex-parte adjudication breached Section 75(4) and principles of natural justice. The order was set aside for fresh adjudication after allowing a reply and personal hearing. en-us Thu, 23 Jul 2026 00:00:00 +0530 Wed, 29 Jul 2026 08:21:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795952 GST adjudication under Section 73 requires effective communication of notices and a meaningful opportunity of personal hearing where an adverse determination of tax, interest or penalty is contemplated. Uploading notices and orders only in the Additional Notices and Orders tab was treated as insufficient communication. As the show-cause notice and reminder omitted the date, time and venue of the hearing, the ex-parte adjudication breached Section 75(4) and principles of natural justice. The order was set aside for fresh adjudication after allowing a reply and personal hearing. Case-Laws GST Thu, 23 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795952