https://www.taxtmi.com/caselaws?id=798768 Effective notice and a fair opportunity of hearing are essential to GST adjudication. Service of show-cause and hearing communications solely on the registered e-mail address of an erstwhile auditor, where the assessee no longer had contact with that auditor, may not provide an effective opportunity to respond or submit supporting transaction records. Where non-response is plausibly bona fide, an ex parte adjudication cannot be sustained without affording the assessee an opportunity to file a response and participate in fresh consideration by the adjudicating authority. en-us Wed, 19 Aug 2026 00:00:00 +0530 Fri, 11 Sep 2026 08:30:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798768 Effective notice and a fair opportunity of hearing are essential to GST adjudication. Service of show-cause and hearing communications solely on the registered e-mail address of an erstwhile auditor, where the assessee no longer had contact with that auditor, may not provide an effective opportunity to respond or submit supporting transaction records. Where non-response is plausibly bona fide, an ex parte adjudication cannot be sustained without affording the assessee an opportunity to file a response and participate in fresh consideration by the adjudicating authority. Case-Laws GST Wed, 19 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798768