https://www.taxtmi.com/caselaws?id=357065 The appeal by M/s. Ocean Gate Container Terminal P.Ltd. challenging liability based on a violation of natural justice principles was dismissed due to limitation grounds. The Tribunal noted the lack of notice and participation by the appellant, leading to a remand for a fresh decision after granting a personal hearing. The original authority's confirmation of the demand without affording the appellant an opportunity to be heard was deemed a violation of natural justice, emphasizing the importance of procedural fairness in administrative proceedings. The appeal was allowed for a fresh hearing to ensure adherence to natural justice principles. en-us Tue, 23 Jan 2018 00:00:00 +0530 Fri, 14 Sep 2018 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357065 The appeal by M/s. Ocean Gate Container Terminal P.Ltd. challenging liability based on a violation of natural justice principles was dismissed due to limitation grounds. The Tribunal noted the lack of notice and participation by the appellant, leading to a remand for a fresh decision after granting a personal hearing. The original authority's confirmation of the demand without affording the appellant an opportunity to be heard was deemed a violation of natural justice, emphasizing the importance of procedural fairness in administrative proceedings. The appeal was allowed for a fresh hearing to ensure adherence to natural justice principles. Case-Laws Service Tax Tue, 23 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357065