https://www.taxtmi.com/caselaws?id=799715 Section 111 requires the appellate forum to regulate procedure consistently with natural justice. Its powers to dismiss a representation for default or decide it ex parte extend to appeals, and are matched by authority to set aside a default dismissal or ex parte order. Where a first appeal was validly instituted through the prescribed pre-deposit, disputed effective service of hearing notices and the absence of any apparent abandonment supported restoration. The statutory default-dismissal power therefore does not prevent a fresh first-appellate determination on merits after due hearing. en-us Tue, 15 Sep 2026 00:00:00 +0530 Fri, 25 Sep 2026 08:16:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799715 Section 111 requires the appellate forum to regulate procedure consistently with natural justice. Its powers to dismiss a representation for default or decide it ex parte extend to appeals, and are matched by authority to set aside a default dismissal or ex parte order. Where a first appeal was validly instituted through the prescribed pre-deposit, disputed effective service of hearing notices and the absence of any apparent abandonment supported restoration. The statutory default-dismissal power therefore does not prevent a fresh first-appellate determination on merits after due hearing. Case-Laws GST Tue, 15 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799715