Section 77(10) in Arunachal Pradesh Goods Tax Act, 2005
(10)Where a person has failed to attend the hearing at the time and place stipulated, the Appellate Tribunal may adjourn the proceedings, strike out the appeal or proceed to make an order determining the objection in the absence of the person.(11 ) Save as provided in section 82 and sub-section(12), an order passed by the Appellate Tribunal on an appeal shall be final.
