https://www.taxtmi.com/caselaws?id=798312 Failure to consider a taxpayer's reply to a show-cause notice and to provide a personal hearing before an adverse GST adjudication breaches the requirement under Section 75(4). Differing dates in the adjudication order and its annexure supported the inference that the reply, filed before the order, was not considered. Availability of an appellate remedy does not bar writ relief where adjudication denies this procedural opportunity. The adjudication and appellate orders were unsustainable, resulting in relief for the taxpayer. en-us Fri, 21 Aug 2026 00:00:00 +0530 Fri, 04 Sep 2026 08:24:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798312 Failure to consider a taxpayer's reply to a show-cause notice and to provide a personal hearing before an adverse GST adjudication breaches the requirement under Section 75(4). Differing dates in the adjudication order and its annexure supported the inference that the reply, filed before the order, was not considered. Availability of an appellate remedy does not bar writ relief where adjudication denies this procedural opportunity. The adjudication and appellate orders were unsustainable, resulting in relief for the taxpayer. Case-Laws GST Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798312