High Court of Allahabad24 July 2026

Sampark Industries Ltd. v. Commissioner of Central Goods and Services Tax

For assesseeRemanded

CENTRAL EXCISE APPEAL NO. 19 OF 2026

The ruling in brief

Where Tribunal did not notify next hearing date by uploaded judicial order after adjournment but proceeded ex parte without issuing fresh notice, and weekly cause list or administrative orders could not substitute statutory notice requirements under Rule 18, ex parte order was passed without due opportunity and was accordingly set aside with matter remanded

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

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