https://www.taxtmi.com/caselaws?id=158472 An appellate authority under section 31 of the Tamil Nadu General Sales Tax Act, 1959 has no power to dismiss an appeal for default unless that power is expressly or necessarily implied by the statute. Because the appeal is a continuation of the assessment process and the provision contemplates disposal by confirming, reducing, enhancing, annulling, setting aside, or otherwise appropriately disposing of the assessment, the authority was required to decide the matter on the grounds and material on record even in the appellant's absence. The appellate order dismissing the appeal for non-appearance was therefore quashed, and the appeal was remitted for fresh disposal on merits. en-us Tue, 10 Oct 1995 00:00:00 +0530 Tue, 29 Oct 2013 14:35:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158472 An appellate authority under section 31 of the Tamil Nadu General Sales Tax Act, 1959 has no power to dismiss an appeal for default unless that power is expressly or necessarily implied by the statute. Because the appeal is a continuation of the assessment process and the provision contemplates disposal by confirming, reducing, enhancing, annulling, setting aside, or otherwise appropriately disposing of the assessment, the authority was required to decide the matter on the grounds and material on record even in the appellant's absence. The appellate order dismissing the appeal for non-appearance was therefore quashed, and the appeal was remitted for fresh disposal on merits. Case-Laws VAT and Sales Tax Tue, 10 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158472