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Key facts of the case:

In having lodged a plaint against a fiscal act being carried out, the appellant presented proof of a request for legal aid. He was notified about the intention not to defer his application so that he could exercise his right to being heard first; he failed to answer despite the fact that a failure to reply would mean that the proposal would be converted into a final decision. Furthermore, the appellant did not submit the records proving that the court fees had been duly paid within the deadline whereupon he used the excuse that he had not been informed of the refusal to grant legal aid. The Social Security counter-argued saying that that the appellant had been informed of the non-deferment by registered letter that had not been returned. The Penafiel Administrative and Fiscal Court (Tribunal Administrativo e Fiscal de Penafiel) handed down the sentence that deemed any opposition void due to no further action being feasible. The opposing party appealed this decision.