https://www.taxtmi.com/caselaws?id=782453 HC set aside the appellate authority's order dismissing petitioner's appeal when the petitioner had only sought adjournment to explore settlement under an Amnesty Scheme. HC held that where the Scheme required withdrawal of the appeal as a precondition, it was solely for the petitioner to decide whether to withdraw, and the appellate authority could not suo motu dismiss the appeal in the absence of any withdrawal request. Such dismissal, without notice or hearing, deprived petitioner both of the benefit of the Scheme and of adjudication on merits. The order dated February 17, 2025 was quashed and the appeal remanded for fresh decision on merits. en-us Mon, 24 Nov 2025 00:00:00 +0530 Sat, 29 Nov 2025 07:57:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782453 HC set aside the appellate authority's order dismissing petitioner's appeal when the petitioner had only sought adjournment to explore settlement under an Amnesty Scheme. HC held that where the Scheme required withdrawal of the appeal as a precondition, it was solely for the petitioner to decide whether to withdraw, and the appellate authority could not suo motu dismiss the appeal in the absence of any withdrawal request. Such dismissal, without notice or hearing, deprived petitioner both of the benefit of the Scheme and of adjudication on merits. The order dated February 17, 2025 was quashed and the appeal remanded for fresh decision on merits. Case-Laws GST Mon, 24 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782453