https://www.taxtmi.com/caselaws?id=439519 The Appellate Tribunal remanded the case to the Commissioner (Appeals) for a merit-based review, as the first appellate authority had dismissed the appeal without addressing its substantive aspects. The Tribunal highlighted the need for adherence to natural justice principles and instructed the first appellate authority to issue a comprehensive order on the merits within six months. The Tribunal refrained from commenting on the substantive issues to avoid influencing future proceedings. en-us Fri, 23 Jun 2023 00:00:00 +0530 Sat, 03 Feb 2024 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439519 The Appellate Tribunal remanded the case to the Commissioner (Appeals) for a merit-based review, as the first appellate authority had dismissed the appeal without addressing its substantive aspects. The Tribunal highlighted the need for adherence to natural justice principles and instructed the first appellate authority to issue a comprehensive order on the merits within six months. The Tribunal refrained from commenting on the substantive issues to avoid influencing future proceedings. Case-Laws Customs Fri, 23 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439519