{"id":76259,"date":"2026-07-31T13:02:50","date_gmt":"2026-07-31T13:02:50","guid":{"rendered":""},"modified":"2026-07-31T13:02:50","modified_gmt":"2026-07-31T13:02:50","slug":"ex-parte-gst-adjudication-requires-a-fair-opportunity-to-reply-and-be-heard-before-fresh-determination-proceeds","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76259","title":{"rendered":"Ex parte GST adjudication requires a fair opportunity to reply and be heard before fresh determination proceeds."},"content":{"rendered":"<p>Ex parte GST adjudication requires a fair opportunity to reply and be heard before fresh determination proceeds.<br \/>Case-Laws<br \/>GST<br \/>Ex parte GST adjudication orders passed after the taxpayer did not reply to show-cause notices or receive a hearing were set aside on the stated bona fide reasons, unavoidable circumstances and sufficient cause for the omission. A justice-oriented approach supported granting a further opportunity to file replies and participate in the proceedings. The matters for the relevant financial years were remitted for fresh adjudication from the reply stage, subject to the stipulated deposit and an opportunity of hearing; consequential recovery proceedings were also set aside.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=102253\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ex parte GST adjudication requires a fair opportunity to reply and be heard before fresh determination proceeds.Case-LawsGSTEx parte GST adjudication orders passed after the taxpayer did not reply to show-cause notices or receive a hearing were set asi&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-76259","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76259","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=76259"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76259\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76259"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76259"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76259"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}