Summary
- The Goods and Services Tax Appellate Tribunal has dismissed Shakti Industrial House's appeal for want of prosecution, without examining its merits.
- The appeal faced multiple defects, including non-payment of court fees and failure to provide necessary documents, with six opportunities given to rectify these issues.
- Despite the Tribunal's repeated chances for appearance, neither the appellant nor their counsel showed up or communicated their absence.
- The dismissal underscores the importance of compliance with procedural rules, but the appellant may seek restoration under Rule 42 within a reasonable time.
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