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TMI Blog2024 (1) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... HC - Dated:- 6-12-2023 - Civil Writ Jurisdiction Case No. 16940 of 2023 - - - GST - Maintainability of appeal - appeal dismissed for non-prosecution - appeal was filed in time and the appellate authority merely for the reason of absence of the petitioner or the authorised representative rejected the appeal - HELD THAT:- Looking at the provisions of the Bihar Goods and Services Tax Act especially ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ROY Appearance : For the Petitioner/s : Mr.Vinod Kumar Seth, Advocate Mr. Rajesh Kumar, Advocate For the Respondent/s : Dr. K.N.Singh, Additional Solicitor General Mr. Anshuman Singh, Sr. SC, CGST CX Mr. Vikash Kumar, S.C.-11 ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) The petitioner challenges the appellate order which dismissed the appeal for non-prosecution. The appeal was filed in time a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 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. 3. We, hence, set aside the order dated 28.01.2023 (Annexure-P/3) and direct the restoration of appeal before the Appellate Authority. 4. The petitioner shall appear before the Appellate Authority on 10.01 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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