https://www.taxtmi.com/caselaws?id=447223 The Tribunal found that the Appellant's failure to fulfill the mandatory pre-deposit condition led to the dismissal of their appeal by the Commissioner(Appeals). However, the Tribunal identified a violation of principles of natural justice, as both the adjudicating authority and the Commissioner(Appeals) failed to consider the Appellant's submissions and evidence. Consequently, the Tribunal ruled that the pre-deposit defect was cured and remanded the case to the adjudicating authority for a comprehensive review, including a personal hearing, with instructions to issue a decision within four months. en-us Tue, 12 Dec 2023 00:00:00 +0530 Thu, 21 Dec 2023 09:28:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447223 The Tribunal found that the Appellant's failure to fulfill the mandatory pre-deposit condition led to the dismissal of their appeal by the Commissioner(Appeals). However, the Tribunal identified a violation of principles of natural justice, as both the adjudicating authority and the Commissioner(Appeals) failed to consider the Appellant's submissions and evidence. Consequently, the Tribunal ruled that the pre-deposit defect was cured and remanded the case to the adjudicating authority for a comprehensive review, including a personal hearing, with instructions to issue a decision within four months. Case-Laws Service Tax Tue, 12 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447223