GST appellate authority must decide appeals on merits and cannot dismiss them for non-prosecution without a reasoned order.

Under the Bihar GST appellate scheme, an Appellate Authority must examine the grounds of appeal on merits and pass a reasoned order, even if the appellant or authorised representative is absent. A dismissal for non-prosecution without considering the record is treated as an abdication of appellate function and is unsustainable. On that basis, the order was set aside and the appeal was restored for fresh merits-based consideration, with directions to issue a speaking order after hearing the matter, even if the appellant remains absent.

---

---

Issues: Whether an appellate order dismissing a GST appeal for non-prosecution without examining the grounds on merits could be sustained, and whether the appeal was liable to be restored for fresh consideration.

Analysis: The statutory scheme governing the appellate power under Section 107 of the Bihar Goods and Services Tax Act obliges the Appellate Authority to examine the merits of the appeal and the grounds raised, even where the appellant or authorised representative remains absent. A dismissal for want of appearance without reasons or consideration of the material on record amounts to an abdication of the appellate function. The appeal had been filed within time, and the impugned order proceeded on a cursory ground without a reasoned adjudication.

Conclusion: The order dismissing the appeal for non-prosecution was unsustainable and was set aside. The appeal was ordered to be restored before the Appellate Authority for decision on merits, and the Appellate Authority was directed to pass a speaking order after hearing the matter, even if the appellant remained absent.

Final Conclusion: The writ petition succeeded, and the appellate proceedings were revived for fresh merits-based disposal.

Ratio Decidendi: An appellate authority exercising statutory GST appellate jurisdiction must decide the appeal on merits and cannot dismiss it for non-prosecution without examining the grounds raised and passing a reasoned order.

---