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GST - Highlights / Catch Notes

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The HC dismissed an application seeking to quash a show-cause ...


Adjudication Order Upheld After Petitioner Repeatedly Failed to Respond Despite Multiple Hearing Notices Sent by Post and Email

March 20, 2025

Case Laws     GST     HC

The HC dismissed an application seeking to quash a show-cause notice and adjudication order. The Court found that despite multiple hearing notices sent both by post and email, the petitioner failed to appear before the adjudicating authority. The Court determined that the show-cause notice was sufficiently detailed, setting out all necessary particulars requiring response. Although the petitioner claimed violation of natural justice principles by not being afforded proper opportunity to be heard, the Court declined to exercise discretion to grant any special opportunity due to the petitioner's serious laches in responding to the hearing notices.

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