https://www.taxtmi.com/caselaws?id=794039 Curable defects in an appeal memo, such as incomplete particulars or authorization issues, cannot justify outright rejection without first allowing the appellant an opportunity to rectify them, as that would offend natural justice. The Tribunal held that dismissal on such procedural shortcomings was not sustainable because the merits of the service tax dispute had not been examined. The matter was therefore remanded to the Commissioner (Appeals) for fresh decision after permitting correction of the defects and consideration of the appeal in accordance with law. en-us Thu, 23 Apr 2026 00:00:00 +0530 Mon, 29 Jun 2026 09:28:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794039 Curable defects in an appeal memo, such as incomplete particulars or authorization issues, cannot justify outright rejection without first allowing the appellant an opportunity to rectify them, as that would offend natural justice. The Tribunal held that dismissal on such procedural shortcomings was not sustainable because the merits of the service tax dispute had not been examined. The matter was therefore remanded to the Commissioner (Appeals) for fresh decision after permitting correction of the defects and consideration of the appeal in accordance with law. Case-Laws Service Tax Thu, 23 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794039