TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Join Channel
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether the impugned appellate order was liable to be set aside for want of a proper opportunity of personal hearing, and whether the delay in filing the appeal could be condoned.
Analysis: The petition challenged the order-in-original and the order-in-appeal in GST proceedings. The Court found that the petitioner was not afforded a sufficient opportunity of hearing at either stage, and also noted the unusual nature of the hearing notice which stated that no personal hearing was required and that the notice was only for uploading of the order. In these circumstances, the appellate process was held to have suffered from procedural unfairness. The Court also condoned the delay in filing the appeal and directed that a fresh personal hearing be given before the appellate authority.
Conclusion: The impugned order-in-appeal was set aside, the delay in filing the appeal was condoned, and the matter was remitted for decision afresh on merits after granting the petitioner a personal hearing.
Final Conclusion: The petitioner obtained restoration of appellate consideration with a direction for a fresh merits decision after hearing, while the substantive tax dispute was left open for determination by the appellate authority.
Ratio Decidendi: An appellate order passed without affording a meaningful opportunity of personal hearing cannot be sustained, and the appellate remedy must be decided afresh after complying with natural justice.
TaxTMI 
