OthersArticle·5 May 2026
Appeals cannot be dismissed for curable Procedural defects
By J the App
Executive Summary
In a clear reaffirmation of natural justice principles, the Tribunal sets aside a dismissal of appeal that was based purely on procedural irregularities.
It emphasizes that defects such as improper authorization, incomplete details, or clerical inconsistencies are inherently curable and must be treated as such.
The ruling underscores that appellate authorities are duty-bound to facilitate adjudication on merits rather than terminate proceedings on technicalities. The decision also highlights that compressed hearing timelines can vitiate proceedings.
Tax Domain; Indirect Tax – Service Tax - Others
Case Details
The appeal...
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