https://www.taxtmi.com/caselaws?id=800272 Adjudication under Section 73 must address a reply filed in the prescribed form to a show-cause notice. Treating no reply as filed despite the record and deciding without examining the response breaches fair adjudicatory process. Supporting documents for the claimed transactions require consideration in fresh proceedings. The adjudication order and consequential recovery action cannot continue on the premise of an unfiled reply and require reconsideration after review of the reply and relevant documents. en-us Sat, 29 Aug 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800272 Adjudication under Section 73 must address a reply filed in the prescribed form to a show-cause notice. Treating no reply as filed despite the record and deciding without examining the response breaches fair adjudicatory process. Supporting documents for the claimed transactions require consideration in fresh proceedings. The adjudication order and consequential recovery action cannot continue on the premise of an unfiled reply and require reconsideration after review of the reply and relevant documents. Case-Laws GST Sat, 29 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800272