https://www.taxtmi.com/caselaws?id=800687 Article 226 writ jurisdiction remains available despite an alternative statutory remedy where adjudication breaches procedural fairness and audi alteram partem. Section 74(9) requires consideration of the taxpayer's representation before liability is determined. Rule 142(4) requires a reply in Form GST DRC-06 but does not make electronic filing the exclusive mode: an acknowledged manually filed reply cannot be disregarded solely because it was not uploaded on the portal. Failure to consider that reply, objections, and documents permitted for submission before the allowed time expires violates natural justice, vitiates the adjudication, and requires reconsideration after an effective hearing. en-us Wed, 07 Oct 2026 00:00:00 +0530 Fri, 09 Oct 2026 09:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800687 Article 226 writ jurisdiction remains available despite an alternative statutory remedy where adjudication breaches procedural fairness and audi alteram partem. Section 74(9) requires consideration of the taxpayer's representation before liability is determined. Rule 142(4) requires a reply in Form GST DRC-06 but does not make electronic filing the exclusive mode: an acknowledged manually filed reply cannot be disregarded solely because it was not uploaded on the portal. Failure to consider that reply, objections, and documents permitted for submission before the allowed time expires violates natural justice, vitiates the adjudication, and requires reconsideration after an effective hearing. Case-Laws GST Wed, 07 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800687