https://www.taxtmi.com/caselaws?id=799329 Section 74 CGST adjudication requires an effective opportunity to respond where GST registration has been cancelled and a revised correspondence address has been communicated. Adjudication founded solely on the absence of a reply cannot be sustained without procedural fairness and a meaningful right to be heard. Voluntary reversal of allegedly excess input tax credit before initiation of proceedings also requires an opportunity to contest the continuation and characterisation of proceedings. The merits of the show-cause proceedings, including whether Section 74 or Section 73 applies, remain unresolved. en-us Wed, 02 Sep 2026 00:00:00 +0530 Sat, 19 Sep 2026 08:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799329 Section 74 CGST adjudication requires an effective opportunity to respond where GST registration has been cancelled and a revised correspondence address has been communicated. Adjudication founded solely on the absence of a reply cannot be sustained without procedural fairness and a meaningful right to be heard. Voluntary reversal of allegedly excess input tax credit before initiation of proceedings also requires an opportunity to contest the continuation and characterisation of proceedings. The merits of the show-cause proceedings, including whether Section 74 or Section 73 applies, remain unresolved. Case-Laws GST Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799329