Apppellate authorities must decide cases on merits, even in ex parte Cases: Patna HC

Silverline Vs State of Bihar (Patna High Court) In the case of Silverline vs State of Bihar, the Patna High Court examined the dismissal of an appeal by the appellate authority under the Bihar Goods and Services Tax Act. Although the appeal was filed within the stipulated time, the petitioner failed to submit necessary documents despite opportunities provided, leading to the appeal’s rejection. The Court referred to its earlier decision in Purushottam Stores vs State of Bihar, highlighting the statutory duty of appellate authorities under Section 107 of the Act. The Court emphasized that...