https://www.taxtmi.com/caselaws?id=127807 Where a tribunal serves notice that an appeal will be disposed of on merits ex parte if the appellant does not appear, it must act consistently with that notice. Under the Orissa Sales Tax Rules, the appellant was entitled to expect a merits-based decision on the record, not a dismissal for default. The High Court held that dismissing the appeal for non-appearance in those circumstances was contrary to the notice, prejudicial to the assessee, and legally unsustainable. The dismissal order was set aside and the appeals were restored for fresh disposal according to law. en-us Mon, 03 Aug 1959 00:00:00 +0530 Mon, 18 Mar 2013 14:20:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127807 Where a tribunal serves notice that an appeal will be disposed of on merits ex parte if the appellant does not appear, it must act consistently with that notice. Under the Orissa Sales Tax Rules, the appellant was entitled to expect a merits-based decision on the record, not a dismissal for default. The High Court held that dismissing the appeal for non-appearance in those circumstances was contrary to the notice, prejudicial to the assessee, and legally unsustainable. The dismissal order was set aside and the appeals were restored for fresh disposal according to law. Case-Laws VAT and Sales Tax Mon, 03 Aug 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127807