https://www.taxtmi.com/caselaws?id=778246 Once a GST appellate authority reserves an appeal after hearing and the record is available for consideration, it must decide the matter on merits and cannot later dismiss it for non-prosecution merely because the appellant is absent. The Punjab and Haryana High Court applied that principle and held the dismissal order to be unsustainable. It set aside the order and remanded the statutory appeal for fresh adjudication on merits after granting due opportunity of hearing. en-us Thu, 04 Sep 2025 00:00:00 +0530 Fri, 12 Sep 2025 08:45:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778246 Once a GST appellate authority reserves an appeal after hearing and the record is available for consideration, it must decide the matter on merits and cannot later dismiss it for non-prosecution merely because the appellant is absent. The Punjab and Haryana High Court applied that principle and held the dismissal order to be unsustainable. It set aside the order and remanded the statutory appeal for fresh adjudication on merits after granting due opportunity of hearing. Case-Laws GST Thu, 04 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778246