https://www.taxtmi.com/caselaws?id=763641 Under the GST appellate scheme, the appellate authority must decide an appeal on merits by considering the grounds in the memorandum and, where necessary, making further enquiry. It cannot refuse adjudication merely because the appellant was absent or did not produce documents. Any ex parte disposal must still reflect consideration of the issues raised and be supported by a reasoned speaking order. The dismissal order was therefore set aside and the appeal restored for fresh decision on merits. en-us Mon, 21 Oct 2024 00:00:00 +0530 Thu, 27 Mar 2025 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763641 Under the GST appellate scheme, the appellate authority must decide an appeal on merits by considering the grounds in the memorandum and, where necessary, making further enquiry. It cannot refuse adjudication merely because the appellant was absent or did not produce documents. Any ex parte disposal must still reflect consideration of the issues raised and be supported by a reasoned speaking order. The dismissal order was therefore set aside and the appeal restored for fresh decision on merits. Case-Laws GST Mon, 21 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763641