https://www.taxtmi.com/caselaws?id=786338 Dismissal for non-prosecution may follow where an appellant in liquidation repeatedly fails to secure appearance by the Official Liquidator despite express court directions and an opportunity to comply. Continued non-appearance and failure to prosecute can justify procedural dismissal to avoid prejudice to the respondent and undue delay in the administration of justice. On the stated facts, the absence of representation after prior directions met the threshold for dismissal in default, resulting in dismissal of the appeal in favour of the respondent. en-us Thu, 05 Feb 2026 00:00:00 +0530 Wed, 11 Feb 2026 09:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786338 Dismissal for non-prosecution may follow where an appellant in liquidation repeatedly fails to secure appearance by the Official Liquidator despite express court directions and an opportunity to comply. Continued non-appearance and failure to prosecute can justify procedural dismissal to avoid prejudice to the respondent and undue delay in the administration of justice. On the stated facts, the absence of representation after prior directions met the threshold for dismissal in default, resulting in dismissal of the appeal in favour of the respondent. Case-Laws Customs Thu, 05 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786338