https://www.taxtmi.com/caselaws?id=760566 Under the Uttar Pradesh GST Act, the appellate authority must give the appellant a fair hearing, conduct further inquiry where necessary, and pass a reasoned written order on the points for determination. The statutory scheme does not permit disposal of an appeal on merits merely because the appellant is absent; the proper course in such circumstances is dismissal for default or non-prosecution. An ex parte merits decision without reasonable opportunity to be heard breaches audi alteram partem and is unsustainable. The Allahabad HC held the ex parte merits order illegal and arbitrary and remanded the matter for fresh decision after hearing both parties. en-us Tue, 01 Oct 2024 00:00:00 +0530 Mon, 12 May 2025 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760566 Under the Uttar Pradesh GST Act, the appellate authority must give the appellant a fair hearing, conduct further inquiry where necessary, and pass a reasoned written order on the points for determination. The statutory scheme does not permit disposal of an appeal on merits merely because the appellant is absent; the proper course in such circumstances is dismissal for default or non-prosecution. An ex parte merits decision without reasonable opportunity to be heard breaches audi alteram partem and is unsustainable. The Allahabad HC held the ex parte merits order illegal and arbitrary and remanded the matter for fresh decision after hearing both parties. Case-Laws GST Tue, 01 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760566