Fixing Hearing Dates Without Virtual Links Violates Natural Justice: CESTAT Delhi

The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that when an appellate authority fixes hearing dates without providing virtual hearing links, it violates the principles of natural justice and renders the opportunity of hearing a completely nugatory, hollow formality.

A Bench comprising Technical Member Rajeev Tandon was hearing an appeal filed by M/s Meera Bux Neelgar against an order passed by the Commissioner (Appeals), Central Excise & CGST, Jodhpur.

The Bench stated:

"...the fact of fixing hearings but not supplying links for participating and attending the said hearings, rendered the fixation of the hearing completely nugatory and no more than a hollow formality. Under the circumstances, no offence can be found in the appellant's contention of denial of natural justice."

In the case at hand, during the appellate proceedings, the authority fixed personal hearings on several occasions. The appellant, being located outside Jodhpur, repeatedly requested that the hearings be conducted through virtual mode.

Despite these requests, the appellate authority scheduled hearings and failed to provide any virtual hearing links, preventing the appellant from participating or placing submissions and documents on record.

The Tribunal observed that, although the authority formally fixed hearings, its failure to provide virtual links made participation impossible and reduced the exercise to a mere procedural formality. Such hearings, the Bench held, failed to give a fair and effective opportunity in compliance with the principles of natural justice.

The Tribunal further noted that the department's claim of granting multiple hearing dates amounted to a formality only and did not meet the requirements of law.

Accordingly, the CESTAT allowed the appeal, set aside the appellate order, and remanded the matter for fresh adjudication.

For Appellant: Advocate, Alok Kumar Kothari

For Respondent: Authorised Representative, Anuj Kumar Neeraj