9911796707
TMI Blog2024 (12) TMI 1221X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der of the appellate authority at Annexure-P/7. 2. Though the 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, dismissed the appeal of the petitioner. 3. A Division Bench has already held in Purushottam Stores vs. The State of Bihar Ors; CWJC No. 4349 of 2023 decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , set aside the order produced at Annexure-P/7 and direct the restoration of appeal before the Appellate Authority. 5. The petitioner shall appear before the Appellate Authority on 12.11.2024. The Appellate Authority or its office shall fix a date of hearing on the said date, with due acknowledgment taken from the appellant; if the date of hearing is issued personally from the office, proceed with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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