The court set aside the ex-parte order with a direction to the Tribunal to expedite the case and give opportunity of hearing to both parties
In a recent ruling, the Allahabad High Court has held that when the appellant or his counsel is not present, the case may only be dismissed in default. It was viewed that the term “ex-parte” in Rule 63(4) of the Uttar Pradesh Value Added Tax Rules ( OVAT Rules ), 2008 can be interpreted as…
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