https://www.taxtmi.com/forum/issue?id=114153 A party can obtain the record of a personal hearing to evidence submissions; if an appellate order fails to address specific submissions or lacks application of mind this raises a natural justice concern, but the available remedy is to pursue a statutory appeal to the tribunal since the officer who issued the order is functus officio and cannot review it. Board circulars mandating analysis on each issue underline that omission of issue-specific reasoning should be pleaded as grounds in the tribunal appeal; focus on legally strong grounds and avoid confrontational language. en-us Wed, 19 Sep 2018 15:15:53 +0530 Thu, 23 Jan 2025 15:55:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114153 A party can obtain the record of a personal hearing to evidence submissions; if an appellate order fails to address specific submissions or lacks application of mind this raises a natural justice concern, but the available remedy is to pursue a statutory appeal to the tribunal since the officer who issued the order is functus officio and cannot review it. Board circulars mandating analysis on each issue underline that omission of issue-specific reasoning should be pleaded as grounds in the tribunal appeal; focus on legally strong grounds and avoid confrontational language. Discussion-Forum Service Tax Wed, 19 Sep 2018 15:15:53 +0530 https://www.taxtmi.com/forum/issue?id=114153