https://www.taxtmi.com/caselaws?id=795952 Uploading GST notices and orders only in the Additional Notices and Orders tab is not sufficient communication for proceedings under Section 73. Where an adverse determination of tax, interest, or penalty is contemplated, Section 75(4) requires a personal hearing. A show-cause notice and reminder that omit the hearing's date, time, and venue do not meet that statutory requirement. The article notes that the ex-parte adjudication was set aside for fresh adjudication after allowing a reply and providing a hearing, as the process breached natural justice. 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 Uploading GST notices and orders only in the Additional Notices and Orders tab is not sufficient communication for proceedings under Section 73. Where an adverse determination of tax, interest, or penalty is contemplated, Section 75(4) requires a personal hearing. A show-cause notice and reminder that omit the hearing's date, time, and venue do not meet that statutory requirement. The article notes that the ex-parte adjudication was set aside for fresh adjudication after allowing a reply and providing a hearing, as the process breached natural justice. Case-Laws GST Thu, 23 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795952