Non-prosecution in appeal requires hearing opportunity; merits rejection in the appellant's absence was set aside and restored.

Where an appellant failed to appear before the appellate authority on two listings, the proper course was to deal with the appeal for non-prosecution rather than reject it on merits without a meaningful hearing. A merits-based dismissal in the appellant's absence was treated as unsustainable because it deprived the appellant of an effective opportunity to explain the default or seek recall. The statutory limit on adjournments under the Uttar Pradesh Goods and Services Tax Act, 2017 was noted as supporting the need for adequate opportunity before final disposal. The rejection order was set aside and the appeal restored for fresh consideration.

---

---

Issues: Whether the appellate authority was justified in rejecting the appeal on merits despite the appellant's absence, and whether the order rejecting the appeal deserved to be set aside with the appeal restored for fresh hearing.

Analysis: The appeal had been listed twice before the appellate authority, but the appellant did not appear. In such a situation, the proper course was to dismiss the appeal for non-prosecution rather than decide the matter on merits. A merits-based rejection in the absence of the appellant deprived the appellant of an effective opportunity to seek recall or explain the default. The Court also treated the statutory limit on adjournments under the Uttar Pradesh Goods and Services Tax Act, 2017 as supporting the view that adequate opportunity should be afforded before final disposal.

Conclusion: The rejection order was unsustainable and was set aside. The appeal was restored to its original number for fresh consideration and hearing.

Final Conclusion: The assessee obtained restoration of the appellate proceedings, and the matter was remitted to the appellate authority for a fresh decision on merits.

Ratio Decidendi: Where an appellant does not appear before the appellate authority, the appeal should ordinarily be dealt with for non-prosecution rather than being rejected on merits without affording a meaningful opportunity of hearing.

---