https://www.taxtmi.com/caselaws?id=172389 Where a personal hearing is mandated by law or judicial direction, the authority that finally decides the matter must itself hear the affected party or provide a fresh hearing before disposing of the appeal. A prior hearing before other officers does not cure the defect if the final order is passed by a successor who did not hear the party, because internal file consideration cannot substitute for a meaningful hearing. The principle that the authority which hears should decide is a facet of natural justice, and non-compliance renders the hearing an empty formality and prejudices the affected party. en-us Fri, 05 Jan 1996 00:00:00 +0530 Sat, 15 Oct 2016 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172389 Where a personal hearing is mandated by law or judicial direction, the authority that finally decides the matter must itself hear the affected party or provide a fresh hearing before disposing of the appeal. A prior hearing before other officers does not cure the defect if the final order is passed by a successor who did not hear the party, because internal file consideration cannot substitute for a meaningful hearing. The principle that the authority which hears should decide is a facet of natural justice, and non-compliance renders the hearing an empty formality and prejudices the affected party. Case-Laws Companies Law Fri, 05 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172389