Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
The appellate authority erred in deciding the appeal ex-parte in the absence of the appellant or their counsel. The statutory mandate requires the appellate authority to hear the appellant, conduct further inquiry if necessary, and pass a reasoned order confirming, modifying, or annulling the decision appealed against. Deciding the case ex-parte without giving a reasonable opportunity violates the principles of natural justice and audi alteram partem. The appellate authority should have dismissed the appeal in default instead of deciding it on merits. The impugned ex-parte order is illegal and arbitrary, necessitating remitting the matter back to the appellate authority to decide afresh after affording an opportunity of hearing to the parties within three months.
The appellate authority erred in deciding the appeal ex-parte in the absence of the appellant or their counsel. The statutory mandate requires the appellate authority to hear the appellant, conduct further inquiry if necessary, and pass a reasoned order confirming, modifying, or annulling the decision appealed against. Deciding the case ex-parte without giving a reasonable opportunity violates the principles of natural justice and audi alteram partem. The appellate authority should have dismissed the appeal in default instead of deciding it on merits. The impugned ex-parte order is illegal and arbitrary, necessitating remitting the matter back to the appellate authority to decide afresh after affording an opportunity of hearing to the parties within three months.
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