https://www.taxtmi.com/caselaws?id=162396 Where Rule 60(1) applied, the Tribunal was required to decide the second appeals on merits even if the appellant did not appear and the respondent was heard. The impugned dismissal rested on absence and perceived lack of interest, without examining the materials supporting enhancement of gross and taxable turnover. That approach was mechanical and failed to satisfy the statutory duty of merits-based adjudication. The dismissal was therefore not sustainable, the orders were set aside, and the matter was remitted for fresh hearing before the Tribunal. en-us Wed, 06 Aug 2003 00:00:00 +0530 Tue, 25 Feb 2014 18:24:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162396 Where Rule 60(1) applied, the Tribunal was required to decide the second appeals on merits even if the appellant did not appear and the respondent was heard. The impugned dismissal rested on absence and perceived lack of interest, without examining the materials supporting enhancement of gross and taxable turnover. That approach was mechanical and failed to satisfy the statutory duty of merits-based adjudication. The dismissal was therefore not sustainable, the orders were set aside, and the matter was remitted for fresh hearing before the Tribunal. Case-Laws VAT and Sales Tax Wed, 06 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162396