https://www.taxtmi.com/caselaws?id=801295 Introduction of additional departmental documents or inputs at the appellate stage requires consideration of an assessee's objection to their admission. Where the assessee objects, the appellate authority must provide an opportunity of hearing before deciding the appeal. Deciding the appeal shortly after receiving the objection, without hearing the assessee on the newly introduced material, violates principles of natural justice and vitiates the appellate order. en-us Thu, 15 Oct 2026 00:00:00 +0530 Sat, 17 Oct 2026 05:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801295 Introduction of additional departmental documents or inputs at the appellate stage requires consideration of an assessee's objection to their admission. Where the assessee objects, the appellate authority must provide an opportunity of hearing before deciding the appeal. Deciding the appeal shortly after receiving the objection, without hearing the assessee on the newly introduced material, violates principles of natural justice and vitiates the appellate order. Case-Laws GST Thu, 15 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801295