Case Law Details
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 appellate authorities must decide cases on merits, even in ex parte situations, and are empowered to conduct inquiries as needed to address the issues raised. The Patna High Court set aside the appellate authority’s order and restored the appeal, directing the petitioner to appear before the appellate authority on November 12, 2024. The appellate authority was instructed to acknowledge the hearing date and resolve the appeal on merits within three months of the final hearing. The Court further directed the petitioner to cooperate in the proceedings and mandated a speaking order regardless of the appellant’s absence. The writ petition was allowed, ensuring adherence to the principles of justice and statutory obligations in appeal processes.
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT
The petitioner challenges the order 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 on 25.04.2023; 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 and decide the issue on merits. The Appellate Authority even while considering the appeal ex parte will have to consider the grounds raised in the memorandum of appeal, deciding the appeal on merits, failing which it 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.
4. We, hence, 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 the hearing on the date fixed and dispose of the appeal on merits within three months from the date of last hearing. We also direct the petitioner to cooperate in the hearing of the appeal and even if there is absence of the appellant or his authorized representative on the date of hearing, the Appellate Authority shall consider the appeal on merits and pass a speaking order.
6. The writ petition stands allowed with the above direction.
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