Dying Audi Alteram Partem

The Karnataka High Court has overturned a decision made by the Joint Commissioner (Appeals) regarding a GST appeal. The initial dismissal of the appeal was based solely on the assessee's absence during the first hearing, which the High Court deemed premature. The bench underscored that the absence at the initial hearing should not be interpreted as a reluctance to participate in the legal proceedings. Please do go through the Quick snapshot by J the App by JustIDT on the slowly dying concept of Audi Alteram Partem.