Patna HC Restores Appeal, Orders Merits Assessment Under Bihar GST Act Despite Appellant's Absence by Nov 9, 2023.

The HC of Patna set aside an appellate order dismissing an appeal for non-prosecution due to the petitioner's absence. The Court emphasized that the Appellate Authority under the Bihar Goods and Services Tax Act must assess the merits of a case regardless of the appellant's presence. The appeal was restored, and the petitioner must appear on November 9, 2023. The Appellate Authority is directed to hear the appeal and issue a decision within three months, ensuring a "speaking order" is provided even if the appellant is absent. The writ petition was allowed with these instructions.

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The High Court of Patna, presided over by the Chief Justice and Justice Rajiv Roy, addressed a writ petition challenging an appellate order dated January 11, 2023, which dismissed an appeal for non-prosecution due to the absence of the petitioner or their authorized representative. The petitioner argued that the grounds for dismissal were cursory and lacked substantive discussion.

In its decision, the Court referenced its prior ruling in "Purushottam Stores vs. The State of Bihar & Ors," emphasizing the obligations of the Appellate Authority under the Bihar Goods and Services Tax Act, particularly sections 107(8) through 107(12). The Court underscored that the Appellate Authority must evaluate the merits of the case and the grounds raised by the appellant, even in the appellant's absence, and that dismissing an appeal without reasoning constitutes an abdication of its statutory duty.

Consequently, the Court set aside the appellate order and directed the restoration of the appeal before the Appellate Authority. The petitioner is required to appear before the Appellate Authority on November 9, 2023. The Appellate Authority is instructed to schedule a hearing, acknowledge the appellant's presence, and resolve the appeal on its merits within three months from the last hearing date. The Court also mandated the petitioner to cooperate with the proceedings and instructed the Appellate Authority to issue a "speaking order" even if the appellant or representative is absent. The writ petition was allowed with these directives.

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