https://www.taxtmi.com/caselaws?id=270299 The Tribunal's ex parte dismissal of the appeal and rejection of the rectification application were set aside because no fair opportunity of hearing was given and no independent findings were recorded. The High Court noted that the Tribunal had merely repeated the lower authorities' findings and had not properly examined the appellant's explanation for the time gap in the export documents. In the interest of justice, the matter was remanded for fresh consideration, with directions to hear the appellant and pass a reasoned order. en-us Tue, 13 Oct 2015 00:00:00 +0530 Mon, 04 Jan 2016 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270299 The Tribunal's ex parte dismissal of the appeal and rejection of the rectification application were set aside because no fair opportunity of hearing was given and no independent findings were recorded. The High Court noted that the Tribunal had merely repeated the lower authorities' findings and had not properly examined the appellant's explanation for the time gap in the export documents. In the interest of justice, the matter was remanded for fresh consideration, with directions to hear the appellant and pass a reasoned order. Case-Laws VAT and Sales Tax Tue, 13 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270299