https://www.taxtmi.com/caselaws?id=148730 The appellate scheme under the Andhra Pradesh General Sales Tax Act, 1957 requires the Sales Tax Appellate Tribunal to decide appeals on merits and to pass substantive orders such as confirming, reducing, enhancing or annulling assessments, or remitting matters for fresh assessment. A procedural regulation may govern hearing and business, but it cannot enlarge the Tribunal's powers or permit dismissal of a duly filed appeal for non-appearance. On that reading, a rule authorising dismissal for default is inconsistent with the Act and beyond the delegated rule-making power. The Tribunal therefore lacks jurisdiction to dispose of the appeal merely for want of appearance, and the appeal must be decided on merits. en-us Thu, 18 Sep 1969 00:00:00 +0530 Thu, 02 May 2013 16:56:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148730 The appellate scheme under the Andhra Pradesh General Sales Tax Act, 1957 requires the Sales Tax Appellate Tribunal to decide appeals on merits and to pass substantive orders such as confirming, reducing, enhancing or annulling assessments, or remitting matters for fresh assessment. A procedural regulation may govern hearing and business, but it cannot enlarge the Tribunal's powers or permit dismissal of a duly filed appeal for non-appearance. On that reading, a rule authorising dismissal for default is inconsistent with the Act and beyond the delegated rule-making power. The Tribunal therefore lacks jurisdiction to dispose of the appeal merely for want of appearance, and the appeal must be decided on merits. Case-Laws VAT and Sales Tax Thu, 18 Sep 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148730