https://www.taxtmi.com/caselaws?id=156388 An appeal dismissed for default should be restored where the authorised agent had filed the appeal and the vakalat sent by registered post had already been received by the Tribunal before dismissal. The record showed diligent prosecution of the matter, and dismissal without giving the authorised agent an opportunity of hearing was not justified. Restoration was therefore necessary to secure disposal on merits, and the order refusing restoration was set aside with a direction to restore the appeal and hear it after notice to the authorised agent. en-us Mon, 17 Sep 1990 00:00:00 +0530 Thu, 19 Sep 2013 12:33:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156388 An appeal dismissed for default should be restored where the authorised agent had filed the appeal and the vakalat sent by registered post had already been received by the Tribunal before dismissal. The record showed diligent prosecution of the matter, and dismissal without giving the authorised agent an opportunity of hearing was not justified. Restoration was therefore necessary to secure disposal on merits, and the order refusing restoration was set aside with a direction to restore the appeal and hear it after notice to the authorised agent. Case-Laws VAT and Sales Tax Mon, 17 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156388