https://www.taxtmi.com/caselaws?id=797026 Ex parte dismissal of a statutory appeal for non-appearance warranted restoration where the petitioner substantiated the inability to attend through the Chartered Accountant's bereavement and subsequent hospitalisation. Factual claims concerning input tax credit required adjudication on merits; the appellate order was therefore set aside and the appeal restored, with all merits kept open. The consequential garnishee notice could not continue after the appellate dismissal was set aside and was also quashed. en-us Thu, 06 Aug 2026 00:00:00 +0530 Fri, 14 Aug 2026 07:18:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797026 Ex parte dismissal of a statutory appeal for non-appearance warranted restoration where the petitioner substantiated the inability to attend through the Chartered Accountant's bereavement and subsequent hospitalisation. Factual claims concerning input tax credit required adjudication on merits; the appellate order was therefore set aside and the appeal restored, with all merits kept open. The consequential garnishee notice could not continue after the appellate dismissal was set aside and was also quashed. Case-Laws GST Thu, 06 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797026