https://www.taxtmi.com/highlights?id=105946 In GST adjudication, the date for submitting a reply to a show-cause notice must precede the personal hearing; fixing both for the same date is a procedural irregularity. A consent-based remand concerning disallowed input tax credit required fresh adjudication after a reply and subsequent hearing, conditional on timely deposit of costs. The adjudication and appellate orders were set aside, the merits remained open, and the consent-based direction was not a precedent. en-us Sat, 07 Nov 2026 13:06:10 +0530 Sat, 07 Nov 2026 13:06:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105946 In GST adjudication, the date for submitting a reply to a show-cause notice must precede the personal hearing; fixing both for the same date is a procedural irregularity. A consent-based remand concerning disallowed input tax credit required fresh adjudication after a reply and subsequent hearing, conditional on timely deposit of costs. The adjudication and appellate orders were set aside, the merits remained open, and the consent-based direction was not a precedent. Highlights GST Sat, 07 Nov 2026 13:06:10 +0530 https://www.taxtmi.com/highlights?id=105946