2024 (1) TMI 279

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....C (Judgement / Order / Decisions)<br>Dated:- 6-12-2023<br>Civil Writ Jurisdiction Case No. 16940 of 2023 - -<br>GST<br>HONOURABLE THE CHIEF JUSTICE K. VINOD CHANDRAN AND HONOURABLE MR. JUSTICE RAJIV ROY Appearance : For the Petitioner/s : Mr.Vinod Kumar Seth, Advocate Mr. Rajesh Kumar, Advocate For the Respondent/s : Dr. K.N.Singh, Additional Solicitor General Mr. Anshuman Singh, Sr. SC,....

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....here is no presence recorded of the appellant before the Appellate Authority and decide the issue on merits. The Appellate Authority by dismissing the appeal for non-prosecution would be abdicating its powers 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 ....