https://www.taxtmi.com/caselaws?id=421696 Denial of a mandatory personal hearing through video conferencing under the revised guidelines was treated as a serious procedural defect. The record showed no clear response on the availability of the petitioner's email id, while material produced by the petitioner indicated that the email id was available on the respondent's web portal. As the ex parte order-in-original was passed without complying with the prescribed hearing requirement, it was set aside and the matter was restored for a personal hearing to the petitioner's authorised representative. en-us Mon, 25 Apr 2022 00:00:00 +0530 Sat, 30 Apr 2022 08:09:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421696 Denial of a mandatory personal hearing through video conferencing under the revised guidelines was treated as a serious procedural defect. The record showed no clear response on the availability of the petitioner's email id, while material produced by the petitioner indicated that the email id was available on the respondent's web portal. As the ex parte order-in-original was passed without complying with the prescribed hearing requirement, it was set aside and the matter was restored for a personal hearing to the petitioner's authorised representative. Case-Laws Service Tax Mon, 25 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421696