https://www.taxtmi.com/caselaws?id=154493 Dismissal of a sales tax appeal for default should be used sparingly and only in exceptional cases, especially where the appellate forum is the final fact-finding authority and the party had sought an adjournment before hearing. The court stated that, in the interests of justice, restoration and disposal on merits is ordinarily preferable to outright dismissal, and that a short adjournment with costs may be the more appropriate course. On the facts, the refusal to restore the appeal was unjustified, and the appeal was directed to be restored for decision on merits. en-us Thu, 31 Jan 1985 00:00:00 +0530 Thu, 22 Aug 2013 16:49:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154493 Dismissal of a sales tax appeal for default should be used sparingly and only in exceptional cases, especially where the appellate forum is the final fact-finding authority and the party had sought an adjournment before hearing. The court stated that, in the interests of justice, restoration and disposal on merits is ordinarily preferable to outright dismissal, and that a short adjournment with costs may be the more appropriate course. On the facts, the refusal to restore the appeal was unjustified, and the appeal was directed to be restored for decision on merits. Case-Laws VAT and Sales Tax Thu, 31 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154493