https://www.taxtmi.com/highlights?id=103190 Ex parte GST adjudication may warrant fresh consideration where a taxpayer did not answer a show-cause notice or contest proceedings because of asserted health-related inability. A justice-oriented approach supports reopening from the reply stage, permitting submission of supporting material and a reasonable hearing. A limitation-based dismissal of the statutory appeal did not involve examination on merits; the procedural focus is restoration of an effective opportunity to reply and be heard. en-us Fri, 28 Aug 2026 20:52:49 +0530 Fri, 28 Aug 2026 20:52:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103190 Ex parte GST adjudication may warrant fresh consideration where a taxpayer did not answer a show-cause notice or contest proceedings because of asserted health-related inability. A justice-oriented approach supports reopening from the reply stage, permitting submission of supporting material and a reasonable hearing. A limitation-based dismissal of the statutory appeal did not involve examination on merits; the procedural focus is restoration of an effective opportunity to reply and be heard. Highlights GST Fri, 28 Aug 2026 20:52:49 +0530 https://www.taxtmi.com/highlights?id=103190