https://www.taxtmi.com/caselaws?id=372122 In GST advance ruling appellate proceedings, a short and justified adjournment request should ordinarily not be refused where counsel is unavailable and the hearing notice is issued on very short notice. Deciding the appeal ex parte on the first date of hearing, without giving a meaningful opportunity to be heard, was treated as harsh, unreasonable and contrary to procedural fairness. The commentary states that ex parte disposal in this setting should be a last resort and that authorities should follow a fair listing procedure with prior indication of likely hearing dates. The appellate order was set aside and the matter remanded for fresh decision after a proper hearing. en-us Fri, 14 Dec 2018 00:00:00 +0530 Tue, 25 Feb 2025 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372122 In GST advance ruling appellate proceedings, a short and justified adjournment request should ordinarily not be refused where counsel is unavailable and the hearing notice is issued on very short notice. Deciding the appeal ex parte on the first date of hearing, without giving a meaningful opportunity to be heard, was treated as harsh, unreasonable and contrary to procedural fairness. The commentary states that ex parte disposal in this setting should be a last resort and that authorities should follow a fair listing procedure with prior indication of likely hearing dates. The appellate order was set aside and the matter remanded for fresh decision after a proper hearing. Case-Laws GST Fri, 14 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372122