https://www.taxtmi.com/caselaws?id=442381 A quasi-judicial revisional authority must afford the affected party a fair and meaningful opportunity of hearing before passing an adverse order. Where the record does not satisfactorily show compliance with audi alteram partem, especially when the order carries serious civil consequences, the revisional order is unsustainable and liable to be set aside. The matter is then restored for fresh decision by the competent authority after hearing the party and considering all pleas in accordance with law, while other jurisdictional objections may be raised on remand. en-us Thu, 24 Aug 2023 00:00:00 +0530 Fri, 01 Sep 2023 08:54:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442381 A quasi-judicial revisional authority must afford the affected party a fair and meaningful opportunity of hearing before passing an adverse order. Where the record does not satisfactorily show compliance with audi alteram partem, especially when the order carries serious civil consequences, the revisional order is unsustainable and liable to be set aside. The matter is then restored for fresh decision by the competent authority after hearing the party and considering all pleas in accordance with law, while other jurisdictional objections may be raised on remand. Case-Laws VAT and Sales Tax Thu, 24 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442381