Restoration of appeal dismissed for default upheld where vakalat was received and hearing opportunity was denied.

An appeal dismissed for default should be restored where the authorised agent had filed the appeal and the vakalat sent by registered post had already been received by the Tribunal before dismissal. The record showed diligent prosecution of the matter, and dismissal without giving the authorised agent an opportunity of hearing was not justified. Restoration was therefore necessary to secure disposal on merits, and the order refusing restoration was set aside with a direction to restore the appeal and hear it after notice to the authorised agent.

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Issues: Whether the appeal before the Sales Tax Appellate Tribunal should be restored after it was dismissed for default on the ground that the authorised agent had not filed a vakalat, despite proof that the vakalat was sent by registered post and received by the Tribunal.

Analysis: The record showed that the authorised agent had filed the appeal, had sent the vakalat by registered post, and the Tribunal had received it before the appeal was dismissed for default. The subsequent restoration application also showed diligent pursuit of the matter. In these circumstances, the dismissal of the appeal without giving an opportunity of hearing to the authorised agent was not justified, and restoration was considered necessary to secure fair disposal on merits.

Conclusion: The order refusing restoration was set aside and the appeal was directed to be restored and heard on merits after notice to the authorised agent.

Ratio Decidendi: Where a vakalat sent by the authorised agent has been received by the Tribunal and the party is diligently prosecuting the matter, an appeal dismissed for default should be restored and decided after giving an opportunity of hearing on merits.

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