Goods and Service TaxArticle·25 April 2026

Hearing Violation Set Aside

By J the App

Executive Summary

The Court ruled that merely recording that a hearing was granted on the same day as filing of reply does not satisfy statutory requirement.

Absence of prior intimation of hearing date renders the process illusory. The demand order and recovery proceedings were quashed and the matter remanded for fresh adjudication with proper hearing.

Issues for Determination

The central issue was whether passing an adjudication order on the same day as filing of reply, wit...

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