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2024 (1) TMI 279 - PATNA HIGH COURTMaintainability 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 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, 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 for non-prosecution 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. The impugned order set aside - petition allowed.
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