2026-VIL-1254-CESTAT-HYD-ST
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SERVICE TAX CESTAT Cases

Service Tax – Requirement of Hearing on Preliminary Issue of Limitation - Appellant filed appeal before Commissioner (Appeals) challenging order-in-original but appeal was dismissed as time-barred without granting opportunity of personal hearing. The appellant claimed that original order was sent to old address after business shifted and knowledge of order was received subsequently from departmental authorities - Whether dismissal of appeal on preliminary issue of limitation without affording effective opportunity of hearing violates principles of natural justice - HELD - Where appellate authority proposes to reject appeal on preliminary issue which finally determines valuable statutory right of appeal, observance of principles of natural justice is indispensable. Right of personal hearing is not empty formality but enables appellant to explain circumstances relating to limitation, date of communication of order, reasons constituting sufficient cause and other relevant facts bearing on maintainability. Denial of such opportunity vitiates decision-making process. Audi-alteram-partem is fundamental canon of natural justice and order passed in breach thereof cannot be sustained. An order affecting civil rights passed without granting effective opportunity of hearing cannot be allowed to stand - Impugned order set aside, matter remanded to Commissioner (Appeals) for fresh adjudication with proper notice of hearing and consideration of all submissions.
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