https://www.taxtmi.com/caselaws?id=786378 An appellate tribunal refused to allow further mechanical adjournments and dismissed an appeal for default under its procedural rule where the appellant repeatedly failed to appear and service by registered post with acknowledgment was returned as 'no such addressee'. The tribunal relied on the principle that adjournments require serious reasons supported by proof, noting that deciding on merits without hearing would render the tribunal functus officio; consequence: appeal dismissed for default. The tribunal granted liberty to seek restoration, permitting reinstatement only on showing sufficient justifications and reasons for non appearance after exhaustion of prescribed service methods. en-us Thu, 30 Oct 2025 00:00:00 +0530 Thu, 12 Feb 2026 09:03:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786378 An appellate tribunal refused to allow further mechanical adjournments and dismissed an appeal for default under its procedural rule where the appellant repeatedly failed to appear and service by registered post with acknowledgment was returned as 'no such addressee'. The tribunal relied on the principle that adjournments require serious reasons supported by proof, noting that deciding on merits without hearing would render the tribunal functus officio; consequence: appeal dismissed for default. The tribunal granted liberty to seek restoration, permitting reinstatement only on showing sufficient justifications and reasons for non appearance after exhaustion of prescribed service methods. Case-Laws Service Tax Thu, 30 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786378