https://www.taxtmi.com/caselaws?id=460262 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. en-us Tue, 31 Oct 2023 00:00:00 +0530 Fri, 17 Jan 2025 14:02:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460262 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. Case-Laws GST Tue, 31 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460262