https://www.taxtmi.com/caselaws?id=783098 Where an appellant failed to appear before the appellate authority on two listings, the proper course was to deal with the appeal for non-prosecution rather than reject it on merits without a meaningful hearing. A merits-based dismissal in the appellant's absence was treated as unsustainable because it deprived the appellant of an effective opportunity to explain the default or seek recall. The statutory limit on adjournments under the Uttar Pradesh Goods and Services Tax Act, 2017 was noted as supporting the need for adequate opportunity before final disposal. The rejection order was set aside and the appeal restored for fresh consideration. en-us Mon, 01 Dec 2025 00:00:00 +0530 Tue, 09 Dec 2025 08:42:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783098 Where an appellant failed to appear before the appellate authority on two listings, the proper course was to deal with the appeal for non-prosecution rather than reject it on merits without a meaningful hearing. A merits-based dismissal in the appellant's absence was treated as unsustainable because it deprived the appellant of an effective opportunity to explain the default or seek recall. The statutory limit on adjournments under the Uttar Pradesh Goods and Services Tax Act, 2017 was noted as supporting the need for adequate opportunity before final disposal. The rejection order was set aside and the appeal restored for fresh consideration. Case-Laws GST Mon, 01 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783098