2023 (11) TMI 660

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....the Respondents :  M/s Vivek Prasad ( GP 7 ) Roona, AC to GP 7 JUDGMENT The petitioner challenges the ex parte order of the appellate authority at Annexure-4. 2. Though the appeal was filed in time but the appellate authority merely for the reasons that despite opportunity being granted to the appellant to produce the documents in support of his case, he did not produce the same and ....

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....owers especially looking at the provisions where the Appellate Authority has been empowered to conduct such further enquiry as found necessary to decide the appeal, which decision also shall be on the points raised. 4. We, hence, set aside the order produced at Annexure-2 and direct the restoration of appeal before the Appellate Authority. 5. The petitioner shall appear before the Appellate ....