https://www.taxtmi.com/caselaws?id=265699 A dismissal of an appeal is not vulnerable in writ jurisdiction merely because it refers to non-attendance or non-prosecution if the order also records reasons on merits. Here, the appellate authority considered the absence of proof that account books were destroyed in floods and the failure to substantiate non-production of records, while the tribunal also addressed remand and additional evidence. The principle against a pure non-prosecution dismissal was therefore inapplicable because the impugned orders were substantive and reasoned, not non-speaking refusals. The writ challenge failed and the appellate order was left undisturbed. en-us Tue, 28 Jul 2015 00:00:00 +0530 Wed, 14 Oct 2015 07:48:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265699 A dismissal of an appeal is not vulnerable in writ jurisdiction merely because it refers to non-attendance or non-prosecution if the order also records reasons on merits. Here, the appellate authority considered the absence of proof that account books were destroyed in floods and the failure to substantiate non-production of records, while the tribunal also addressed remand and additional evidence. The principle against a pure non-prosecution dismissal was therefore inapplicable because the impugned orders were substantive and reasoned, not non-speaking refusals. The writ challenge failed and the appellate order was left undisturbed. Case-Laws VAT and Sales Tax Tue, 28 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265699