https://www.taxtmi.com/article/detailed?id=12199 Appellate authority under the GST appellate provisions is not empowered to dismiss an appeal solely for non-prosecution due to the absence of the assessee or authorised representative; it must examine the grounds raised by the appellant and decide the appeal on merits, passing a reasoned speaking order even if the appellant or representative is not present. en-us Mon, 08 Jan 2024 10:27:04 +0530 Mon, 08 Jan 2024 10:27:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12199 Appellate authority under the GST appellate provisions is not empowered to dismiss an appeal solely for non-prosecution due to the absence of the assessee or authorised representative; it must examine the grounds raised by the appellant and decide the appeal on merits, passing a reasoned speaking order even if the appellant or representative is not present. Articles Goods and Services Tax - GST Mon, 08 Jan 2024 10:27:04 +0530 https://www.taxtmi.com/article/detailed?id=12199