Opportunity to answer a GST show-cause notice required restoration of demand proceedings for fresh adjudication.

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Full Text of the Document

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....Opportunity to contest a GST show-cause notice may warrant restoration of demand proceedings where failure to reply resulted from bona fide and unavoidable circumstances. On acceptance of sufficient cause, the adjudication and appellate orders were set aside and the proceedings remitted to the reply stage. Fresh adjudication must permit the assessee to file a reply, produce documents and receive a hearing, subject to imposed conditions.....