https://www.taxtmi.com/caselaws?id=799874 GST adjudication under Section 73 requires observance of natural justice, including effective intimation of the adjudication order, a meaningful opportunity of hearing, consideration of the taxpayer's reply, and a reasoned determination. Uploading an order only in the portal's "Additional Notice and Orders" tab, without separate intimation, may not provide an effective hearing. Where these safeguards are absent, fresh adjudication is required after properly considering the reply and affording a hearing. en-us Thu, 24 Sep 2026 00:00:00 +0530 Mon, 28 Sep 2026 08:12:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799874 GST adjudication under Section 73 requires observance of natural justice, including effective intimation of the adjudication order, a meaningful opportunity of hearing, consideration of the taxpayer's reply, and a reasoned determination. Uploading an order only in the portal's "Additional Notice and Orders" tab, without separate intimation, may not provide an effective hearing. Where these safeguards are absent, fresh adjudication is required after properly considering the reply and affording a hearing. Case-Laws GST Thu, 24 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799874