https://www.taxtmi.com/caselaws?id=760566 The Allahabad HC set aside an ex-parte appellate order passed by the Commercial Tax Tribunal under the U.P. Value Added Tax Act, 2008. The court held that deciding an appeal ex-parte on merits without giving reasonable opportunity to parties violates the principle of audi alterum partem and statutory mandate requiring hearing before disposal. The appellate authority should have either dismissed the appeal in default or conducted proper enquiry as mandated. The matter was remitted back to the appellate authority with directions to decide afresh within three months after affording hearing opportunity to 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 The Allahabad HC set aside an ex-parte appellate order passed by the Commercial Tax Tribunal under the U.P. Value Added Tax Act, 2008. The court held that deciding an appeal ex-parte on merits without giving reasonable opportunity to parties violates the principle of audi alterum partem and statutory mandate requiring hearing before disposal. The appellate authority should have either dismissed the appeal in default or conducted proper enquiry as mandated. The matter was remitted back to the appellate authority with directions to decide afresh within three months after affording hearing opportunity to parties. Case-Laws GST Tue, 01 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760566