https://www.taxtmi.com/caselaws?id=761027 An adjudicatory order may be procedurally defective where the member who decides the matter was not the officer who heard the affected party, raising a breach of natural justice. The text also highlights uncertainty in applying the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 where lessees had made payments and the treatment of refund and appropriation remained unclear. In that setting, the matter required reconsideration on merits after clarification of how such payments should be handled under the scheme. en-us Wed, 21 Aug 2024 00:00:00 +0530 Wed, 30 Oct 2024 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761027 An adjudicatory order may be procedurally defective where the member who decides the matter was not the officer who heard the affected party, raising a breach of natural justice. The text also highlights uncertainty in applying the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 where lessees had made payments and the treatment of refund and appropriation remained unclear. In that setting, the matter required reconsideration on merits after clarification of how such payments should be handled under the scheme. Case-Laws Service Tax Wed, 21 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761027