https://www.taxtmi.com/caselaws?id=385976 An appellate order dismissing a statutory appeal was held unsustainable where the appellant was not given an effective personal hearing. Although notice had been issued to the address stated in the appeal, the registration had already been cancelled and business discontinued before the hearing concluded, so that address could not safely be treated as a valid channel for hearing or communication. The absence of a meaningful opportunity to be heard amounted to breach of natural justice, and the matter was remitted for fresh consideration after hearing the petitioner. en-us Wed, 07 Aug 2019 00:00:00 +0530 Thu, 19 Sep 2019 10:51:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385976 An appellate order dismissing a statutory appeal was held unsustainable where the appellant was not given an effective personal hearing. Although notice had been issued to the address stated in the appeal, the registration had already been cancelled and business discontinued before the hearing concluded, so that address could not safely be treated as a valid channel for hearing or communication. The absence of a meaningful opportunity to be heard amounted to breach of natural justice, and the matter was remitted for fresh consideration after hearing the petitioner. Case-Laws VAT and Sales Tax Wed, 07 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385976