https://www.taxtmi.com/caselaws?id=367377 The Madhya Pradesh High Court noted that Rule 4-S of the Madhya Pradesh Value Added Tax Rules, 2006 allows the Appellate Board, when the appellant is absent, to decide the appeal on merits after hearing the respondent; it does not authorise dismissal for default or want of prosecution. An appellate authority empowered to dispose of an appeal must determine it on merits and cannot bypass adjudication merely because the appellant does not appear. The Court therefore treated the default dismissal as unsustainable, set aside the impugned order, and remitted the matter to the Appellate Board for fresh decision on merits after notice to both parties. en-us Wed, 01 Aug 2018 00:00:00 +0530 Thu, 20 Sep 2018 08:19:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367377 The Madhya Pradesh High Court noted that Rule 4-S of the Madhya Pradesh Value Added Tax Rules, 2006 allows the Appellate Board, when the appellant is absent, to decide the appeal on merits after hearing the respondent; it does not authorise dismissal for default or want of prosecution. An appellate authority empowered to dispose of an appeal must determine it on merits and cannot bypass adjudication merely because the appellant does not appear. The Court therefore treated the default dismissal as unsustainable, set aside the impugned order, and remitted the matter to the Appellate Board for fresh decision on merits after notice to both parties. Case-Laws VAT and Sales Tax Wed, 01 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367377