Commissioner Must Examine Factual Matrix Of Service Of An Order Before Dismissal Of Time-Barred Appeal; CESTAT Remands Sri Balaji Electricals Case

The CESTAT remanded the case of Sri Balaji Electricals, instructing that the commissioner must carefully examine the factual matrix regarding the service of an order before dismissing a time-barred appeal. The decision reinforces procedural fairness in tax proceedings and ensures that taxpayers have a genuine opportunity to present their cases before appeals are rejected, highlighting principles of natural justice in GST administration.