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2019 (5) TMI 203 - HC - VAT and Sales TaxPrinciples of natural justice - ex-parte order - HELD THAT:- Admittedly, the Tribunal has not recorded any specific finding with regard to non-appearance of the revisionist and the claim of the revisionist that he was not well on the date fixed. The Tribunal has recorded otherwise a finding that several opportunities were allowed to the revisionist to furnish the explanation but since the revisionist failed to appear before the Tribunal there was no occasion but to conclude the proceeding - The Tribunal has, therefore, rejected the application filed under Section 22 however the tribunal has rectified the mistake which are noticed by treating it that there was mistake. It would be appropriate to remand the matter to the Tribunal to reconsider the claim of the revisionist both on merits as well as nonappearance on the date fixed - revision allowed.
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