Appeal Decided Ex-Parte, Violating Natural Justice; Case Remitted for Fresh Hearing Within Three Months.
Case-Laws
GST
The appellate authority erred in deciding the appeal ex-parte in the absence of the appellant or their counsel. The statutory mandate requires the appellate authority to hear the appellant, conduct further inquiry if necessary, and pass a reasoned order confirming, modifying, or annulling the decision appealed against. Deciding the case ex-parte without giving a reasona
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