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    <title>2018 (7) TMI 327 - GUJARAT HIGH COURT</title>
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    <description>The Court set aside the Tribunal&#039;s order dismissing the petitioner&#039;s appeal due to absence, directing a fresh hearing before the Tribunal. Acknowledging the petitioner&#039;s claim of non-receipt of notice, the Court granted another opportunity for representation, emphasizing the petitioner&#039;s non-recalcitrant nature. The appeal was revived, with the petitioner instructed to appear without formal notice. The decision aimed to ensure fairness and prevent future notice disputes, allowing the Tribunal flexibility in scheduling. Ultimately, the Court disposed of the petition, emphasizing the importance of providing a fair opportunity for the petitioner to present their case.</description>
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      <link>https://www.taxtmi.com/caselaws?id=363019</link>
      <description>The Court set aside the Tribunal&#039;s order dismissing the petitioner&#039;s appeal due to absence, directing a fresh hearing before the Tribunal. Acknowledging the petitioner&#039;s claim of non-receipt of notice, the Court granted another opportunity for representation, emphasizing the petitioner&#039;s non-recalcitrant nature. The appeal was revived, with the petitioner instructed to appear without formal notice. The decision aimed to ensure fairness and prevent future notice disputes, allowing the Tribunal flexibility in scheduling. Ultimately, the Court disposed of the petition, emphasizing the importance of providing a fair opportunity for the petitioner to present their case.</description>
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