https://www.taxtmi.com/caselaws?id=798992 Restoration of an appeal dismissed for non-appearance was addressed where the petitioner's auditor or tax consultant could not attend notified hearings. The stated inability to attend was treated as sufficient grounds to reopen the appellate proceedings, while protecting procedural discipline through costs and a direction to appear before the appellate authority. The dismissal order was set aside, the appeal was restored for adjudication on merits subject to payment of costs, and the merits remained open. en-us Wed, 02 Sep 2026 00:00:00 +0530 Tue, 15 Sep 2026 08:31:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798992 Restoration of an appeal dismissed for non-appearance was addressed where the petitioner's auditor or tax consultant could not attend notified hearings. The stated inability to attend was treated as sufficient grounds to reopen the appellate proceedings, while protecting procedural discipline through costs and a direction to appear before the appellate authority. The dismissal order was set aside, the appeal was restored for adjudication on merits subject to payment of costs, and the merits remained open. Case-Laws GST Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798992