https://www.taxtmi.com/caselaws?id=796203 A timely manual reply to a show-cause notice must be considered in adjudication even where electronic filing was required. Treating the reply as unfiled solely because it was not uploaded electronically, and deciding the matter due to the assessee's non-attendance at hearing, breaches principles of natural justice. Once the reply is on record, the adjudicating authority remains obligated to examine it; non-appearance does not remove that duty. An adjudication founded on non-consideration of the timely reply is invalid and requires fresh determination after considering the reply, with a personal hearing if requested. en-us Thu, 23 Jul 2026 00:00:00 +0530 Sat, 01 Aug 2026 08:34:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796203 A timely manual reply to a show-cause notice must be considered in adjudication even where electronic filing was required. Treating the reply as unfiled solely because it was not uploaded electronically, and deciding the matter due to the assessee's non-attendance at hearing, breaches principles of natural justice. Once the reply is on record, the adjudicating authority remains obligated to examine it; non-appearance does not remove that duty. An adjudication founded on non-consideration of the timely reply is invalid and requires fresh determination after considering the reply, with a personal hearing if requested. Case-Laws GST Thu, 23 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796203