GST show-cause replies must precede personal hearings, with same-day scheduling irregular in input tax credit adjudication.
Case-Laws
GST
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.
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