2023 (10) TMI 1489

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....t / Order / Decisions)<br>Dated:- 31-10-2023<br>Civil Writ Jurisdiction Case No. 11842 of 2023 - -<br>GST<br>HONOURABLE THE CHIEF JUSTICE AND HONOURABLE MR. JUSTICE RAJIV ROY For the Petitioner: Mr. Dinesh Kumar, Advocate Mr. Amar Kumar, Advocate For the Respondent: Mr. Vikash Kumar (Sc 11) For the UOI: Dr. Krishna Nandan Singh, ASG Mr. Anshuman Singh, CGC Mr. Abhijeet Gautam, JC to ASG M....

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....y 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 ....