https://www.taxtmi.com/caselaws?id=786220 The appellate authority failed to consider documentary evidence previously filed before the adjudicating authority and did not assess material despite the affected party not attending the scheduled personal hearing. The court emphasised the right to personal hearing but found the omission to review the record decisive; consequently the appellate order is quashed and the matter is remanded for a fresh hearing at which the appellate authority must examine the documentary evidence. The non-appearance was noted, but the appellate authority remains obliged to consider material on record before issuing final relief. en-us Thu, 05 Feb 2026 00:00:00 +0530 Mon, 09 Feb 2026 09:17:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786220 The appellate authority failed to consider documentary evidence previously filed before the adjudicating authority and did not assess material despite the affected party not attending the scheduled personal hearing. The court emphasised the right to personal hearing but found the omission to review the record decisive; consequently the appellate order is quashed and the matter is remanded for a fresh hearing at which the appellate authority must examine the documentary evidence. The non-appearance was noted, but the appellate authority remains obliged to consider material on record before issuing final relief. Case-Laws GST Thu, 05 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786220