Rule 43. Hearing of appeals ex parte

Chapter V · Hearing of Appeal

43.1 The rule

Where on the day fixed for the hearing of the appeal or on any other day to which the hearing is adjourned the appellant appears and the respondent does not appear when the appeal is called on for hearing, the Appellate Tribunal may hear and decide the appeal ex parte.

43.2 What it does

⚠️ Note at once what this rule does not contain. Rule 42 carries a proviso by which an appeal dismissed for the appellant's default shall be restored on sufficient cause. Rule 43 has no counterpart for the respondent against whom an appeal is decided ex parte. The route back is therefore not r.43 at all: it is s.111(2)(g) of the CGST Act, which vests in the Tribunal the civil court's power of "setting aside any order of dismissal of any representation for default or any order passed by it ex parte", supported by r.10. Authorities at Part P, P2 and P13.