https://www.taxtmi.com/caselaws?id=458686 An appellate order in a tax matter was found unsustainable where the petitioner was not given a meaningful opportunity of hearing. Although the appellate authority stated that sufficient opportunity had been granted and proceeded ex parte, the record showed that the petitioner had sought time for compliance and was not afforded a proper hearing. The court applied the requirement of fair hearing and held that a mere technical approach could not override the need to let the party place materials before the authority. The appellate order was quashed and the matter remitted for fresh consideration after granting hearing. en-us Tue, 30 Jan 2024 00:00:00 +0530 Wed, 23 Apr 2025 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458686 An appellate order in a tax matter was found unsustainable where the petitioner was not given a meaningful opportunity of hearing. Although the appellate authority stated that sufficient opportunity had been granted and proceeded ex parte, the record showed that the petitioner had sought time for compliance and was not afforded a proper hearing. The court applied the requirement of fair hearing and held that a mere technical approach could not override the need to let the party place materials before the authority. The appellate order was quashed and the matter remitted for fresh consideration after granting hearing. Case-Laws GST Tue, 30 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458686