https://www.taxtmi.com/caselaws?id=163442 Commercial tax proceedings should not be decided on an unduly technical approach where a valuable right of hearing is affected. The court found that dismissal of the revision for default, followed by rejection of the restoration request by a non-speaking order, was unsustainable because the authority and the single Judge applied strict procedural rules too rigidly. A lenient approach was required once the dismissal came to light, particularly in proceedings before commercial tax authorities. The revision was therefore restored for hearing and disposal on merits. en-us Thu, 08 Jan 2004 00:00:00 +0530 Wed, 02 Apr 2014 16:16:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163442 Commercial tax proceedings should not be decided on an unduly technical approach where a valuable right of hearing is affected. The court found that dismissal of the revision for default, followed by rejection of the restoration request by a non-speaking order, was unsustainable because the authority and the single Judge applied strict procedural rules too rigidly. A lenient approach was required once the dismissal came to light, particularly in proceedings before commercial tax authorities. The revision was therefore restored for hearing and disposal on merits. Case-Laws VAT and Sales Tax Thu, 08 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163442