https://www.taxtmi.com/caselaws?id=154507 An appellate tribunal exercising final fact-finding and law-appellate jurisdiction must independently examine the record, apply its mind to the controversy, and record reasons even if the appellant is absent. Disposal of an appeal solely for non-appearance, without a merits-based determination, is a failure to perform the statutory duty expected of the tribunal. Applying section 11(8) of the U.P. Sales Tax Act, the HC set aside the tribunal's order and directed a fresh rehearing on proper notice and decision on merits in accordance with law. en-us Mon, 30 Sep 1985 00:00:00 +0530 Thu, 22 Aug 2013 17:46:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154507 An appellate tribunal exercising final fact-finding and law-appellate jurisdiction must independently examine the record, apply its mind to the controversy, and record reasons even if the appellant is absent. Disposal of an appeal solely for non-appearance, without a merits-based determination, is a failure to perform the statutory duty expected of the tribunal. Applying section 11(8) of the U.P. Sales Tax Act, the HC set aside the tribunal's order and directed a fresh rehearing on proper notice and decision on merits in accordance with law. Case-Laws VAT and Sales Tax Mon, 30 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154507