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Issues: Whether the ex parte order of the Sales Tax Tribunal was liable to be set aside because notice of hearing had not been duly served on the petitioner or on a person authorised to receive it on his behalf.
Analysis: The applicable rules required notice of hearing to be delivered or sent by registered post to the appellant or to his authorised agent, and the Tribunal could proceed ex parte only after proper service. The record showed that the notice had been received by a person whose authority was in dispute, and the enquiry directed by the Tribunal had not been completed before the application for restoration was rejected. The Tribunal also ignored the report indicating that the recipient was a stranger to the case and that another person was the authorised recipient. In these circumstances, the conclusion that service had been effected was not supported by adequate material.
Conclusion: The finding of valid service was unsustainable, and the order rejecting restoration was set aside. The Tribunal was directed to rehear the restoration application.
Ratio Decidendi: An ex parte tax appellate order cannot be sustained unless notice of hearing is duly served on the party or an authorised person, and the adjudicating authority must consider the relevant service material before refusing restoration.
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