2023 (10) TMI 1489 - HC - GST

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 ... Dismissal of appeal for non-prosecution - ground stated of mismatch being in existence is a cursory one without any discussion of the facts and figures - HELD THAT:- Looking at the provisions of the Bihar Goods and Services Tax Act especially sub-sections (8), (9), (10), (11) and (12) of Section 107 of the Act, that the Appellate Authority has a duty and an obligation under the statute to look into the merits of the matter and also examine the grounds raised by the appellant, even if there is no presence recorded of the appellant before the Appellate Authority and decide the issue on merits. The Appellate Authority by dismissing the appeal without any reasoning and also finding the appellant having not presented the appeal properly would be abdicating its powers especially looking at the provisions where the Appellate Authority has been empowered to conduct such further enquiry as found necessary to decide the appeal, which decision also shall be on the points raised. The appellate order set aside - restoration of appeal before the Appellate Authority directed. Petition allowed. 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.