2024 (12) TMI 1221 - HC - GST

Challenge to order of the appellate authority - dismissal of appeal - appeal was filed in time but the appellate authority despite opportunity being granted to the appellant to produce the documents in support of his case, he did not produce the same - HELD THAT - A Division Bench has already held in PURUSHOTTAM STORES VERSUS STATE OF BIHAR AND OTHERS 2023 (8) TMI 1356 - PATNA HIGH COURT looking at the provisions of the Bihar Goods and Services Tax Act especially sub-sections (8), (9), (10), (11) and (12) of Section 107 of the Act, that the Appellate Authority has a duty and an obligation under the statute to look into the merits of the matter and also examine the grounds raised by the appellant and decide the issue on merits. The Appellate Authority even while considering the appeal ex parte will have to consider the grounds raised in the memorandum of appeal, deciding the appeal on merits, failing which it would be abdicating its powers especially looking at the provisions where the Appellate Authority has been empowered to conduct such further enquiry as found necessary to decide the appeal, which decision also shall be on the points raised. Petition allowed.

Summary

The petitioner challenged the order of the appellate authority, which dismissed the appeal for not producing supporting documents. A Division Bench ruled that the Appellate Authority must consider the merits of the case even if the appeal is ex parte. The High Court set aside the order and directed the restoration of the appeal before the Appellate Authority. The petitioner must appear for a hearing on 12.11.2024, and the appeal should be disposed of within three months. The writ petition was allowed with these directions.