https://www.taxtmi.com/caselaws?id=762864 An appellate authority that reserves a tax appeal for orders must decide it on merits and cannot later dismiss it for non-prosecution. The Punjab and Haryana High Court held that, in an administrative appeal, absence of the appellant at hearing may justify immediate dismissal then and there, but not a post-reservation to examine the written grounds. The court found the refusal to decide the appeal on merits inconsistent with law, set aside the dismissal, and remitted the matter to the appellate authority for fresh adjudication on merits. en-us Fri, 29 Nov 2024 00:00:00 +0530 Tue, 08 Jul 2025 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762864 An appellate authority that reserves a tax appeal for orders must decide it on merits and cannot later dismiss it for non-prosecution. The Punjab and Haryana High Court held that, in an administrative appeal, absence of the appellant at hearing may justify immediate dismissal then and there, but not a post-reservation to examine the written grounds. The court found the refusal to decide the appeal on merits inconsistent with law, set aside the dismissal, and remitted the matter to the appellate authority for fresh adjudication on merits. Case-Laws GST Fri, 29 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762864