https://www.taxtmi.com/highlights?id=93936 The HC held that the impugned Order-in-Original and Order-in-Appeal were vitiated by breach of audi alteram partem and lack of proof of service, noting conflicting dates and adjournments contrary to the statutory regimen governing hearings. The Court found the petitioner was not afforded a fair hearing and that procedural irregularities (including multiple contrary issuance dates and absence of notice) rendered the proceedings invalid. The impugned orders are quashed and set aside, and the matter is remanded to the Adjudicating Authority for de novo adjudication in accordance with law after affording the Petitioner adequate opportunity of hearing. Petition allowed by way of remand. en-us Fri, 07 Nov 2025 08:37:28 +0530 Fri, 07 Nov 2025 08:37:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=93936 The HC held that the impugned Order-in-Original and Order-in-Appeal were vitiated by breach of audi alteram partem and lack of proof of service, noting conflicting dates and adjournments contrary to the statutory regimen governing hearings. The Court found the petitioner was not afforded a fair hearing and that procedural irregularities (including multiple contrary issuance dates and absence of notice) rendered the proceedings invalid. The impugned orders are quashed and set aside, and the matter is remanded to the Adjudicating Authority for de novo adjudication in accordance with law after affording the Petitioner adequate opportunity of hearing. Petition allowed by way of remand. Highlights Service Tax Fri, 07 Nov 2025 08:37:28 +0530 https://www.taxtmi.com/highlights?id=93936