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Case Law Details

Case Name : Nav Nirman Construction Vs Union of India (Patna High Court)
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Nav Nirman Construction Vs Union of India (Patna High Court)

The Hon’ble Patna High Court in the case of Nav Nirman Construction v. Union of India [CWJC No. 16940 of 2023 dated December 6, 2023] set aside the appellate order and directed that the Appeal be restored before the appellate authority, thereby holding that appellate authority is not empowered to dismiss the appeal for non-prosecution due to non-appearance of Assessee or authorised representative as appellate authority has a duty and obl

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