https://www.taxtmi.com/caselaws?id=160476 An ex parte disposal of a pending sales tax appeal was set aside because the settlement scheme had already come into force before communication of that order, and the record did not fully discredit the assessee's claim of having appeared on the hearing date. The Tribunal applied considerations of fairness and substantial justice, holding that the Form No. 1 application under the settlement mechanism should not be defeated by the ex parte order. The matter was therefore directed to be admitted and decided on merits in accordance with law, preserving the assessee's opportunity to seek settlement of the tax dispute. en-us Thu, 21 Sep 2000 00:00:00 +0530 Wed, 18 Dec 2013 17:46:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160476 An ex parte disposal of a pending sales tax appeal was set aside because the settlement scheme had already come into force before communication of that order, and the record did not fully discredit the assessee's claim of having appeared on the hearing date. The Tribunal applied considerations of fairness and substantial justice, holding that the Form No. 1 application under the settlement mechanism should not be defeated by the ex parte order. The matter was therefore directed to be admitted and decided on merits in accordance with law, preserving the assessee's opportunity to seek settlement of the tax dispute. Case-Laws VAT and Sales Tax Thu, 21 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160476