https://www.taxtmi.com/caselaws?id=763350 HC held that the appellate authority violated principles of natural justice by dismissing the appeal and rejecting the rectification application without affording any hearing on grounds of non-payment of pre-deposit, condonation of delay and absence of board resolution. The matter was remitted to the Commissioner (Appeals-II) to provide personal hearing, communicate the specific deficiencies, allow the appellant to rectify or explain them, and thereafter decide the appeal on merits by a speaking order. The appeal was disposed of accordingly. en-us Sat, 14 Dec 2024 00:00:00 +0530 Tue, 11 Nov 2025 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763350 HC held that the appellate authority violated principles of natural justice by dismissing the appeal and rejecting the rectification application without affording any hearing on grounds of non-payment of pre-deposit, condonation of delay and absence of board resolution. The matter was remitted to the Commissioner (Appeals-II) to provide personal hearing, communicate the specific deficiencies, allow the appellant to rectify or explain them, and thereafter decide the appeal on merits by a speaking order. The appeal was disposed of accordingly. Case-Laws GST Sat, 14 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763350