https://www.taxtmi.com/caselaws?id=158229 An ex parte tax appellate order cannot stand unless notice of hearing is duly served on the party or an authorised agent, and the authority must base any refusal to restore the matter on reliable service material. Here, service was disputed, the recipient's authority was not established, and the Tribunal had not completed the directed enquiry before rejecting restoration. The report suggesting that the notice had gone to a stranger to the case was also ignored. The finding of valid service was therefore unsustainable, the order refusing restoration was set aside, and the restoration application was directed to be reheard. en-us Fri, 10 Nov 1995 00:00:00 +0530 Fri, 18 Oct 2013 14:42:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158229 An ex parte tax appellate order cannot stand unless notice of hearing is duly served on the party or an authorised agent, and the authority must base any refusal to restore the matter on reliable service material. Here, service was disputed, the recipient's authority was not established, and the Tribunal had not completed the directed enquiry before rejecting restoration. The report suggesting that the notice had gone to a stranger to the case was also ignored. The finding of valid service was therefore unsustainable, the order refusing restoration was set aside, and the restoration application was directed to be reheard. Case-Laws VAT and Sales Tax Fri, 10 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158229