https://www.taxtmi.com/caselaws?id=442377 The dominant issue was whether the Appellate Authority could dismiss a statutory appeal for non-prosecution due to the appellant's non-appearance. The HC held that the statute obliges the authority to decide the appeal on merits by considering the grounds raised and, if necessary, making further enquiry before confirming, modifying, or annulling the impugned order; a dismissal solely for absence amounts to abdication of statutory duty. Given the non-constitution of the Tribunal and lack of an efficacious alternate remedy, the appellate order was set aside without examining merits, and the appeal was directed to be restored for fresh adjudication, with the appellant required to appear on the specified date. en-us Tue, 25 Apr 2023 00:00:00 +0530 Wed, 24 Dec 2025 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442377 The dominant issue was whether the Appellate Authority could dismiss a statutory appeal for non-prosecution due to the appellant's non-appearance. The HC held that the statute obliges the authority to decide the appeal on merits by considering the grounds raised and, if necessary, making further enquiry before confirming, modifying, or annulling the impugned order; a dismissal solely for absence amounts to abdication of statutory duty. Given the non-constitution of the Tribunal and lack of an efficacious alternate remedy, the appellate order was set aside without examining merits, and the appeal was directed to be restored for fresh adjudication, with the appellant required to appear on the specified date. Case-Laws GST Tue, 25 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442377