https://www.taxtmi.com/caselaws?id=160514 An appellate authority must consider documents filed with the memorandum of appeal where the appellant, as a successor purchaser, was not heard at the original stage and the cancellation order was passed ex parte. The material placed before the appellate forum constituted the appellant's first opportunity to present its case, so ignoring it amounted to denial of fair hearing and miscarriage of justice. On that basis, the Tribunal's dismissal of the appeal could not be sustained and the matter was remanded for fresh decision in accordance with law, with stay on recovery continuing until disposal of the appeal. en-us Thu, 14 Sep 2000 00:00:00 +0530 Thu, 19 Dec 2013 15:04:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160514 An appellate authority must consider documents filed with the memorandum of appeal where the appellant, as a successor purchaser, was not heard at the original stage and the cancellation order was passed ex parte. The material placed before the appellate forum constituted the appellant's first opportunity to present its case, so ignoring it amounted to denial of fair hearing and miscarriage of justice. On that basis, the Tribunal's dismissal of the appeal could not be sustained and the matter was remanded for fresh decision in accordance with law, with stay on recovery continuing until disposal of the appeal. Case-Laws VAT and Sales Tax Thu, 14 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160514