https://www.taxtmi.com/caselaws?id=801114 Section 73 adjudication requires consideration of a taxpayer's reply before a show-cause proposal is confirmed. A response to an audit intimation explained that an annual-return tax figure resulted from a clerical error and that no debit notes had been issued for the relevant period. Treating no response as having been filed was inconsistent with the record. The adjudication order and consequential garnishee notice were quashed, and proceedings were restored to permit submission of a detailed response to the show-cause notice. en-us Wed, 30 Sep 2026 00:00:00 +0530 Thu, 15 Oct 2026 05:44:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801114 Section 73 adjudication requires consideration of a taxpayer's reply before a show-cause proposal is confirmed. A response to an audit intimation explained that an annual-return tax figure resulted from a clerical error and that no debit notes had been issued for the relevant period. Treating no response as having been filed was inconsistent with the record. The adjudication order and consequential garnishee notice were quashed, and proceedings were restored to permit submission of a detailed response to the show-cause notice. Case-Laws GST Wed, 30 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801114