TaxTMI 
TaxTMI 
2016 (4) TMI 107
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.... counsel for the petitioner. 2. Ku. Anuradha Singh, learned counsel for the respondents. 3. This petition has been filed by the petitioner being aggrieved by order dated 12.12.2014 by which the petitioner's application for restoration of Appeal No.ST/672/2008 filed by the petitioner has been rejected. 4. It is submitted by the learned counsel for the petitioner that the petitioner had filed....
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....titioner did not appear, therefore, the Tribunal has rejected the application. 6. The learned counsel for the petitioner submits that the Tribunal has failed to take note of the fact that though a registered notice was issued to the petitioner, the same was not served upon him and therefore, he had no knowledge about the fact that the matter was to be taken up for final hearing on 21.2.2014. It i....
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....r and to prolong the proceedings, on account of which, he did not appear on the said date of hearing. It is therefore, stated that in view of the aforesaid facts, no fault can be found with the order passed by the appellate Tribunal. 8. Having heard the learned counsel for the parties, it is observed that the Tribunal has rightly observed that the petitioner has been regularly attending the proce....
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....e Act to presume that the petitioner was duly served. However, looking to the fact that the petitioner was diligently prosecuting the appeal and appearing before the appellate Tribunal on previous occasions, therefore, we are of the view that to ensure that the matter is heard and decided on merits after giving due opportunity of hearing to all concerned and with a view to do complete justice in t....