This miscellaneous application has been filed by the registered manufacturer-cum-exporter for recalling the Tribunal's order contained in STA No. 908/LB/2008, dated 15.11.2010, whereby the same was dismissed in default.
2. It is submitted by the applicant that the case of tax-payer was dismissed in default on 15.11.2010, for which date neither the tax-payer nor his counsel had received any notice for hearing, It is contended by the AR that dismissal of appeal on technical ground would leads to miscarriage of justice since it has always been the spirit of law that case should be decided on merits rather than on technical grounds. The submissions made at the bar were duly supported by an attested affidavit of the applicant, In view of the above, it is prayed by the learned AR that appeal of the tax- payer may be recalled and decided on merits.
We have heard the arguments of both sides and considered the facts as well as legal position of the case, In this scenario, we feel no hesitation in holding that the law favours adjudication on merits. The reason narrated by the applicant, showing his inability for non-attendance, appears to be logical. Hence we consider it appropriate to accept this miscellaneous application and recall the impugned Tribunal's order contained in STA No. 908/LB/2009, dated 15.11.2010. The main Sales Tax Appeal be listed for regular hearing as per roster arrangements. revisions by the competent authorities. Therefore, it is advisable to consult the official sources or legal professionals for the most up-to-date and accurate information.