https://www.taxtmi.com/caselaws?id=395836 Non-compliance with the mandatory requirement to frame and decide the point for determination under Rule 63(5) of the U.P. Value Added Tax Rules, 2008 can render an appellate order unsustainable. The High Court noted that, even if the appellant remained absent, the appellate forum was still bound to decide the appeal in the prescribed manner. Because the appellate orders did not adhere to Rule 63(5), interference was warranted and the first appeal was restored for fresh adjudication on merits. en-us Thu, 05 Mar 2020 00:00:00 +0530 Wed, 10 Jun 2020 09:55:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395836 Non-compliance with the mandatory requirement to frame and decide the point for determination under Rule 63(5) of the U.P. Value Added Tax Rules, 2008 can render an appellate order unsustainable. The High Court noted that, even if the appellant remained absent, the appellate forum was still bound to decide the appeal in the prescribed manner. Because the appellate orders did not adhere to Rule 63(5), interference was warranted and the first appeal was restored for fresh adjudication on merits. Case-Laws VAT and Sales Tax Thu, 05 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395836