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of The HC allowed the petition challenging the order of the appellate authority dismissing the appeal. Despite being granted an opportunity to produce documents, the appellant did not do so. However, the HC held that under the Bihar Goods and Services Tax Act, particularly Section 107(8)-(12), the appellate authority has a duty to examine the merits and grounds raised in the appeal memorandum. Even in ex parte proceedings, the authority must decide on merits, failing which it would abdicate its statutory powers to conduct further enquiry necessary to decide the appeal on the points raised.
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