https://www.taxtmi.com/caselaws?id=397192 The Kerala HC held that the first appellate authority could not dismiss VAT appeals in default under Section 55(5) because the provision did not expressly permit such dismissal and the orders showed no merits-based consideration. The absence of a speaking order and non-compliance with natural justice meant the dismissals could not stand. The Court further found that the assessee had been denied a proper hearing, so the impugned orders were set aside and the appeals were remitted to the appellate authority for fresh disposal in accordance with law. The interim arrangement was directed to revive on restoration. en-us Fri, 26 Jun 2020 00:00:00 +0530 Sat, 08 Aug 2020 10:40:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397192 The Kerala HC held that the first appellate authority could not dismiss VAT appeals in default under Section 55(5) because the provision did not expressly permit such dismissal and the orders showed no merits-based consideration. The absence of a speaking order and non-compliance with natural justice meant the dismissals could not stand. The Court further found that the assessee had been denied a proper hearing, so the impugned orders were set aside and the appeals were remitted to the appellate authority for fresh disposal in accordance with law. The interim arrangement was directed to revive on restoration. Case-Laws VAT and Sales Tax Fri, 26 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397192