Ex parte dismissal without hearing and reasoned findings led to remand for fresh adjudication of the appeal.

The Tribunal's ex parte dismissal of the appeal and rejection of the rectification application were set aside because no fair opportunity of hearing was given and no independent findings were recorded. The High Court noted that the Tribunal had merely repeated the lower authorities' findings and had not properly examined the appellant's explanation for the time gap in the export documents. In the interest of justice, the matter was remanded for fresh consideration, with directions to hear the appellant and pass a reasoned order.

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Issues: Whether the Tribunal's ex parte dismissal of the appeal and rejection of the rectification application, without giving an opportunity of hearing and without recording independent findings, warranted interference and remand.

Analysis: The appeal under Section 68 of the Punjab Value Added Tax Act, 2005 arose from orders of the Tribunal which merely repeated the findings of the lower authorities. The appellant had not been afforded a fair opportunity to explain its case, including the time gap in the export documents, and the rectification request was also decided without proper consideration. In these circumstances, the interest of justice required that the matter be reconsidered by the Tribunal after hearing the appellant and passing a reasoned order.

Conclusion: The Tribunal's orders were set aside and the matter was remanded for fresh decision after affording an opportunity of hearing to the appellant.

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