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2021 (11) TMI 602 - HC - Service TaxViolation of principles of natural justice - procedure for hearing appeals through video conferencing during the Covid-19 pandemic, not followed - HELD THAT:- The procedure for maintaining a record of personal hearing was created by the 3rd respondent to ensure compliance with the principles of natural justice during hearings undertaken through video conferencing. The procedure so created was based upon the guidelines laid down by the Supreme Court in its order dated 27.04.202 in suo motu WP(C) No.5/2020. The measures directed by the 3rd respondent as per its instructions bearing No.F.No.390/MISC/3/2019-JC lays down the various instructions for conduct of virtual hearing through the facility of video conferencing. The Appellate Authority has infracted the procedure laid down for hearing appeals through video conferencing methods. The impugned order is therefore found to be issued in violation of the principles of natural justice and is liable to be set aside and fresh orders are required to be passed - the 2nd respondent Appellate Authority is directed to pass fresh orders after complying with the procedure and after hearing the petitioners - petition allowed.
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