https://www.taxtmi.com/caselaws?id=469295 An appeal dismissed for non-prosecution was held unsuitable to stand where the justice-oriented approach favoured a merits-based hearing. The High Court set aside the appellate order and remitted the matter to the Appellate Authority for fresh consideration in accordance with law, giving the assessee another opportunity to prosecute the appeal. The operative point is that dismissal for default should not be maintained where a further hearing on merits is considered appropriate and no final adjudication on the merits has occurred. en-us Thu, 20 Mar 2025 00:00:00 +0530 Sat, 13 Jun 2026 08:36:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469295 An appeal dismissed for non-prosecution was held unsuitable to stand where the justice-oriented approach favoured a merits-based hearing. The High Court set aside the appellate order and remitted the matter to the Appellate Authority for fresh consideration in accordance with law, giving the assessee another opportunity to prosecute the appeal. The operative point is that dismissal for default should not be maintained where a further hearing on merits is considered appropriate and no final adjudication on the merits has occurred. Case-Laws GST Thu, 20 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469295