High Court remands detention order appeal due to missing E-way bills, grants fair hearing opportunity.

The High Court set aside the dismissal of an appeal against a detention order due to missing E-way bills, as the petitioner's counsel was absent due to illness during the initial hearing. The matter was remanded to the Appellate Authority for a fresh decision after granting the petitioner a fair opportunity for a hearing. The Court directed the counsel to appear before the Tribunal on a specified date, instructing the Authority to expedite the appeal's resolution within two months. The writ petition was disposed of to ensure a just hearing and prompt resolution of the appeal.

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Issues:
Challenge to dismissal of appeal without hearing the counsel for the appellant.

Analysis:
The petitioner, a trader/seller of Bidi, challenged the dismissal of the appeal filed against a detention order due to missing E-way bills. The petitioner contended that the goods were sold to registered dealers with invoices under 50,000/-, hence E-way bills were not required. The appeal was dismissed by the Appellate Authority on 16.11.2019 without hearing the petitioner's counsel, who was absent due to illness. A demand notice was issued on 24.7.2020 post the dismissal. The High Court found merit in the petitioner's argument regarding the absence of counsel due to illness and set aside the order dated 16.11.2019. The matter was remanded back to the Appellate Authority for a fresh decision after providing an opportunity for a hearing to the counsel.

Conclusion:
In the interest of justice, the High Court directed the counsel for the appellant to appear before the Tribunal on 10th December 2020. The Appellate Authority was instructed to decide the appeal on merits expeditiously, preferably within two months from the said date. The writ petition was disposed of based on these directions, ensuring a fair hearing for the appellant and a prompt resolution of the appeal.

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