Natural justice in ex parte GST adjudication secured fresh consideration where pregnancy prevented participation and appellate limitation had expired.

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....Natural justice in ex parte GST adjudication required fresh consideration where medical records substantiated the proprietor's pregnancy and consequent inability to participate. Expiry of the statutory appellate limitation left no appellate remedy. The ex parte GST demand was set aside subject to deposit of 10% of the tax demanded and remitted from the reply-and-document-production stage, with a reasonable opportunity of hearing. Non-appearance as directed would automatically revive the earlier order.....