https://www.taxtmi.com/caselaws?id=149948 Section 20(6) of the Punjab General Sales Tax Act required the appellate authority to pass such order on appeal as it deemed just and proper, which meant deciding the appeal on merits. A dismissal for default of appearance was not a decision on appeal and could not satisfy that statutory mandate. The court also held that the rule enabling dismissal for default was repugnant to the Act and ultra vires to that extent, because the appeal process had to remain available for merits-based adjudication and reference on questions of law. The impugned dismissal and refusal to restore were quashed, and the matter was remitted for decision on merits. en-us Wed, 07 Oct 1970 00:00:00 +0530 Tue, 13 Feb 2018 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149948 Section 20(6) of the Punjab General Sales Tax Act required the appellate authority to pass such order on appeal as it deemed just and proper, which meant deciding the appeal on merits. A dismissal for default of appearance was not a decision on appeal and could not satisfy that statutory mandate. The court also held that the rule enabling dismissal for default was repugnant to the Act and ultra vires to that extent, because the appeal process had to remain available for merits-based adjudication and reference on questions of law. The impugned dismissal and refusal to restore were quashed, and the matter was remitted for decision on merits. Case-Laws VAT and Sales Tax Wed, 07 Oct 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149948