https://www.taxtmi.com/caselaws?id=797492 GST adjudication under Sections 73 and 75 requires an effective opportunity to reply before a personal hearing where adverse consequences are contemplated. Scheduling the hearing before the expiry of the reply period denies that opportunity and violates principles of natural justice. Further, uploading a show-cause notice and adjudication order solely in the GST portal's "Additional Notices and Orders" tab does not constitute valid communication for Section 73 proceedings. Non-compliance with either the statutory hearing process or valid communication requirements invalidates the adjudication; the matter requires fresh determination after permitting a reply and scheduling a proper hearing. en-us Fri, 31 Jul 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797492 GST adjudication under Sections 73 and 75 requires an effective opportunity to reply before a personal hearing where adverse consequences are contemplated. Scheduling the hearing before the expiry of the reply period denies that opportunity and violates principles of natural justice. Further, uploading a show-cause notice and adjudication order solely in the GST portal's "Additional Notices and Orders" tab does not constitute valid communication for Section 73 proceedings. Non-compliance with either the statutory hearing process or valid communication requirements invalidates the adjudication; the matter requires fresh determination after permitting a reply and scheduling a proper hearing. Case-Laws GST Fri, 31 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797492