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    <description>Ex parte GST adjudication was unsustainable where the order was uploaded solely under the portal&#039;s &quot;Additional Notice and Orders&quot; tab, without separate intimation or a personal hearing. The absence of a hearing raised a prima facie breach of natural justice. The order was quashed, requiring fresh adjudication after consideration of the taxpayer&#039;s reply, a personal hearing, and issuance of a reasoned order in accordance with law.</description>
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      <description>Ex parte GST adjudication was unsustainable where the order was uploaded solely under the portal&#039;s &quot;Additional Notice and Orders&quot; tab, without separate intimation or a personal hearing. The absence of a hearing raised a prima facie breach of natural justice. The order was quashed, requiring fresh adjudication after consideration of the taxpayer&#039;s reply, a personal hearing, and issuance of a reasoned order in accordance with law.</description>
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