GST appellate authority must decide appeals on merits even when the appellant is absent or produces no documents.

Under the GST appellate scheme, the appellate authority must decide an appeal on merits by considering the grounds in the memorandum and, where necessary, making further enquiry. It cannot refuse adjudication merely because the appellant was absent or did not produce documents. Any ex parte disposal must still reflect consideration of the issues raised and be supported by a reasoned speaking order. The dismissal order was therefore set aside and the appeal restored for fresh decision on merits.

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Issues: Whether the appellate authority, while dealing with a GST appeal, was required to decide the matter on merits even when the appellant did not produce documents and was absent, and whether the order dismissing the appeal without such consideration was liable to be set aside.

Analysis: The statutory scheme under Section 107 of the Bihar Goods and Services Tax Act, 2017 empowers the appellate authority to examine the grounds raised in the memorandum of appeal and to make such further enquiry as may be necessary for deciding the appeal. The authority cannot decline to adjudicate the appeal on merits merely because the appellant failed to appear or produce documents, and an ex parte disposal must still be based on consideration of the grounds raised and culminate in a reasoned order.

Conclusion: The order dismissing the appeal was set aside and the appeal was restored before the appellate authority for decision on merits with a speaking order.

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