https://www.taxtmi.com/caselaws?id=756171 An appeal cannot be decided on merits against an absent appellant unless the governing statute clearly authorises that course. The Court read the ex parte power in the U.P. Value Added Tax Rules as relating to absence of the respondent, not as permitting a merits-based determination against the appellant. Deciding the second appeal ex parte on merits was held inconsistent with fair hearing and natural justice, so the ex parte merits order was set aside and the matter restored for fresh adjudication after hearing both sides. en-us Mon, 15 Jul 2024 00:00:00 +0530 Mon, 29 Jul 2024 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756171 An appeal cannot be decided on merits against an absent appellant unless the governing statute clearly authorises that course. The Court read the ex parte power in the U.P. Value Added Tax Rules as relating to absence of the respondent, not as permitting a merits-based determination against the appellant. Deciding the second appeal ex parte on merits was held inconsistent with fair hearing and natural justice, so the ex parte merits order was set aside and the matter restored for fresh adjudication after hearing both sides. Case-Laws VAT and Sales Tax Mon, 15 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756171