https://www.taxtmi.com/caselaws?id=790203 A defect in proof of authorisation for filing an appeal is curable where the board resolution exists or is later produced. Rejection of the appeal without first giving the appellant an opportunity to rectify that defect was not justified, and the matter had to be decided on merits. The impugned order was set aside, the defect was treated as removed, and the case was remanded to the first appellate authority for fresh consideration in accordance with law and natural justice. en-us Mon, 01 Dec 2025 00:00:00 +0530 Wed, 22 Apr 2026 08:47:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790203 A defect in proof of authorisation for filing an appeal is curable where the board resolution exists or is later produced. Rejection of the appeal without first giving the appellant an opportunity to rectify that defect was not justified, and the matter had to be decided on merits. The impugned order was set aside, the defect was treated as removed, and the case was remanded to the first appellate authority for fresh consideration in accordance with law and natural justice. Case-Laws Service Tax Mon, 01 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790203