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Service Tax - Highlights / Catch Notes

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Ex-party order - Validity of rejection of appeal by the CESTAT - ...


High Court Questions CESTAT's Ex-Parte Order Against DIAL Due to Alleged Notice Service Failure.

September 8, 2022

Case Laws     Service Tax     HC

Ex-party order - Validity of rejection of appeal by the CESTAT - Assessee / Petitioner could not appear due to non-receipt of notice - The Petitioner is not a small individual trader who is operating out of a premises that is not locatable. The Petitioner is the “Delhi International Airport Limited” (DIAL) whose addresses and contact details in addition to being available online, could have easily been ascertained by the CESTAT. - HC

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