The Commercial Tax Tribunal cannot proceed to consider and ...

Tribunal can't decide appeal ex parte sans appellant, violates natural justice. Dismiss for non-prosecution if appellant absent, not decide merits.

July 30, 2024

Case Laws     VAT and Sales Tax     HC

The Commercial Tax Tribunal cannot proceed to consider and decide an appeal ex parte in the absence of the revisionist/appellant, as it would violate principles of natural justice. Where the appellant does not appear, the appeal should be dismissed for want of prosecution rather than deciding it on merits. The proviso to Rule 63(4) of the U.P. Value Added Tax Rules, 2008, allowing ex parte hearing in absence of either party, should be interpreted as permitting ex parte proceedings against the respondent/State in case of their non-appearance, but not against the appellant/plaintiff. In case of appellant's absence, the only consequence should be dismissal of appeal for non-prosecution, not deciding it on merits. Adequate provision for rectification u/s 31 exists if an ex parte order is passed against the appellant. The impugned order deciding the appeal ex parte in appellant's absence is illegal, arbitrary, and set aside, with the matter remitted to the Tribunal for fresh consideration after hearing the parties.

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