https://www.taxtmi.com/highlights?id=96717 Appellate authority failed to consider documentary evidence already placed before the adjudicating authority; accordingly the appellate order is quashed and the matter remanded for fresh hearing requiring consideration of those documents. The petitioner did not appear at the scheduled personal hearings despite service of notices, and the court found absence of fault in the appellate authority's decision to proceed given nonappearance; however the appellate authority was nevertheless obliged to examine the documentary record when adjudicating the appeal, and its failure to do so determined the remand outcome. en-us Mon, 09 Feb 2026 09:18:00 +0530 Mon, 09 Feb 2026 09:18:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96717 Appellate authority failed to consider documentary evidence already placed before the adjudicating authority; accordingly the appellate order is quashed and the matter remanded for fresh hearing requiring consideration of those documents. The petitioner did not appear at the scheduled personal hearings despite service of notices, and the court found absence of fault in the appellate authority's decision to proceed given nonappearance; however the appellate authority was nevertheless obliged to examine the documentary record when adjudicating the appeal, and its failure to do so determined the remand outcome. Highlights GST Mon, 09 Feb 2026 09:18:00 +0530 https://www.taxtmi.com/highlights?id=96717