Appellate Authority Must Decide on Merits, Cannot Dismiss Appeals for Non-Prosecution: Patna HC

Purushottam Stores Vs State of Bihar (Patna High Court)

Introduction: In a significant ruling, the Patna High Court, in the case of Purushottam Stores vs. State of Bihar, challenges the appellate order dismissing an appeal for non-prosecution. The court emphasizes that the Appellate Authority must decide on the merits, even in the absence of the appellant. This analysis explores the grounds, statutory provisions, and the court’s interpretation.

Detailed Analysis:

1. Background of the Case: Purushottam Stores challenges the dismissal of its appeal under the Bihar Goods and Services Tax Act, 2017, emphasizing that the Appellate Authority failed to decide on merits due to non-prosecution.

2. Challenged Appellate Order: The appeal was dismissed by the Appellate Authority on 15.02.2023 for non-prosecution, citing the appellant’s absence and lack of action. The petitioner argues that the dismissal should not have been solely on the ground of non-appearance.

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