Natural justice breached where appeal was dismissed for signatory authority without opportunity to respond; hearing and reasoned reconsideration required.
Dismissal of a tax appeal solely for lack of authority of the signatory, without calling on the appellant to clarify or providing verification, breaches the principle of natural justice. Doubts about signatory authority require an opportunity to explain; decision-making must produce a reasoned order addressing submissions, provide advance notice of personal hearing, and disclose any external orders or judgments relied upon to enable the appellant to respond.