Ex parte hearing of appeal allows the tribunal to decide GST appeals when the respondent fails to appear. Where an appeal is called for hearing and the appellant appears but the respondent does not appear on the fixed date or on any adjourned date, the Appellate Tribunal may hear and decide the appeal ex parte. The rule provides a procedural mechanism for proceeding with the appeal in the absence of the respondent when the matter is taken up for hearing.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Ex parte hearing of appeal allows the tribunal to decide GST appeals when the respondent fails to appear.
Where an appeal is called for hearing and the appellant appears but the respondent does not appear on the fixed date or on any adjourned date, the Appellate Tribunal may hear and decide the appeal ex parte. The rule provides a procedural mechanism for proceeding with the appeal in the absence of the respondent when the matter is taken up for hearing.
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