https://www.taxtmi.com/caselaws?id=472493 Section 107(11) requires the appellate authority to make any necessary inquiry and pass a just and proper order confirming, modifying or annulling the challenged decision. This statutory duty does not permit dismissal of an appeal for default or non-prosecution. Non-appearance may justify an ex parte determination, but the appeal must still be decided on its merits. The provision is analogous to the Central Excise appellate framework, under which dismissal for want of prosecution is likewise impermissible. en-us Thu, 25 Sep 2025 00:00:00 +0530 Wed, 14 Oct 2026 06:16:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472493 Section 107(11) requires the appellate authority to make any necessary inquiry and pass a just and proper order confirming, modifying or annulling the challenged decision. This statutory duty does not permit dismissal of an appeal for default or non-prosecution. Non-appearance may justify an ex parte determination, but the appeal must still be decided on its merits. The provision is analogous to the Central Excise appellate framework, under which dismissal for want of prosecution is likewise impermissible. Case-Laws GST Thu, 25 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472493