TaxTMI 
TaxTMI 
Appeal filed in due time. Appeal hearing notice issued in online portal only in one time, no adjournment granted, appellant missed the appeal hearing notice, appellate authority passed the appellate order beyond one year from the date of filing of appeal. According to section 107(13) appeal shall hear and decide within one year from the filing of appeal. here Appellate order is barred by limitation. is there any judgement under gst law or Service tax law, or CE law, Customs law. kindly guide.
Appellate order passed after one year from filing of appeal
07 Sep 2023 
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Personal hearing requirement: failure to provide mandated hearing opportunities can void an appellate decision, whereas mere delay alone may not.
The statutory direction to hear and decide appeals within one year is qualified by "where it is possible" and thus delay alone does not automatically invalidate an appellate order; however, failure to accord mandated multiple personal hearing opportunities and adjournments breaches principles of natural justice and may lead to quashing of the order, with remedies including judicial review, reliance on administrative guidance and pre GST case law, and seeking costs or strictures for undue delay. (AI Summary)
The statutory direction to hear and decide appeals within one year is qualified by "where it is possible" and thus delay alone does not automatically invalidate an appellate order; however, failure to accord mandated multiple personal hearing opportunities and adjournments breaches principles of natural justice and may lead to quashing of the order, with remedies including judicial review, reliance on administrative guidance and pre GST case law, and seeking costs or strictures for undue delay. (AI Summary)