https://www.taxtmi.com/caselaws?id=797872 Ex parte GST adjudication may be set aside where the assessee was unable to answer a show-cause notice because of health grounds and the accountant's hospitalisation. Dismissal of the statutory appeal solely as time-barred, without examination on merits, does not displace the need for a fair opportunity where sufficient circumstances explain non-participation. Natural justice required restoration to the adjudicating stage, allowing the assessee to file a reply, produce supporting material and receive a hearing before fresh consideration. en-us Thu, 13 Aug 2026 00:00:00 +0530 Fri, 28 Aug 2026 20:42:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797872 Ex parte GST adjudication may be set aside where the assessee was unable to answer a show-cause notice because of health grounds and the accountant's hospitalisation. Dismissal of the statutory appeal solely as time-barred, without examination on merits, does not displace the need for a fair opportunity where sufficient circumstances explain non-participation. Natural justice required restoration to the adjudicating stage, allowing the assessee to file a reply, produce supporting material and receive a hearing before fresh consideration. Case-Laws GST Thu, 13 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797872