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2018 (9) TMI 1113 - HC - VAT and Sales TaxAppeal dismissed for want of prosecution - Section 46 of the Madhya Pradesh Value Added Tax Act, 2002 - Held that:- Imperative it is for the Appellate Board where on the day fixed for hearing or on any other date to which the hearing may be adjourned, the appellant does not appear in person or through an authorised representative when the appeal is called on for hearing, the Appellate Board may dispose of the appeal on merits after hearing the respondent - Evidently, the Appellate Board was not conferred with the discretion to dismiss the appeal for want of prosecution. The impugned order is set aside - The matter is relegated to the Appellate Board for decision in appeal on merits.
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