TMI Blog2020 (6) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... event, no appearance is there, the Courts have no other option but to decide the cases summarily. At the same time I also find that the Appellate Courts have not adhered to the Rule 63(5) of the U.P. Value Added Tax Rules, 2008. The First Appeal being First Appeal No.2 of 2015 is restored to its original number and the applicant shall appear and argue the case and thereafter the First Appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellate Tribunal states that even if the appellant did not appear, the point for determination and decision thereof had to be there. Learned counsel appearing for the Department, however, states that when the appellant did not appear, the Courts had no other option but to decide the cases after observing that the appellant was not present. He further submitted that there is no provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... restored to its original number and the applicant shall appear and argue the case and thereafter the First Appellate Court shall decide the appeal on merits as per the provisions of Rule 63 (5) of the U.P. Value Added Tax Rules, 2008. The First Appeal shall be fixed for 8.4.2020. This order, however, would come into effect only if the Applicant deposits ₹ 5000/- before the Allahabad High ..... X X X X Extracts X X X X X X X X Extracts X X X X
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