Recovery Without Notice

This case examines whether GST recovery proceedings can be sustained when the taxpayer was not served with the show cause notice or adjudication order. The Court held that mere issuance of notices is insufficient—actual service must be demonstrated. Since Sri Pulin Borah was denied an opportunity to respond, both the recovery notice dated 29.01.2026 and the Order-in-Original dated 08.02.2022 were set aside, with a direction for fresh adjudication.