https://www.taxtmi.com/caselaws?id=800911 Failure to decide a Section 74 proceeding on its scheduled hearing date requires the adjudicating authority to fix and communicate a further hearing date. Non-communication denies the assessee an effective opportunity for personal hearing and breaches principles of natural justice. An ex parte adjudication made in those circumstances is liable to be set aside. The matter requires a fresh personal hearing, followed by a reasoned order in accordance with law. en-us Mon, 05 Oct 2026 00:00:00 +0530 Tue, 13 Oct 2026 07:21:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800911 Failure to decide a Section 74 proceeding on its scheduled hearing date requires the adjudicating authority to fix and communicate a further hearing date. Non-communication denies the assessee an effective opportunity for personal hearing and breaches principles of natural justice. An ex parte adjudication made in those circumstances is liable to be set aside. The matter requires a fresh personal hearing, followed by a reasoned order in accordance with law. Case-Laws GST Mon, 05 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800911