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Case Law Details

Case Name : Silverline Vs State of Bihar (Patna High Court)
Appeal Number : Civil Writ Jurisdiction Case No.14454 of 2024
Date of Judgement/Order : 21/10/2024
Related Assessment Year :
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Silverline Vs State of Bihar (Patna High Court)

In Silverline Vs State of Bihar, the Patna High Court quashed an order by the appellate authority that had dismissed the petitioner’s appeal due to lack of supporting evidence. Despite the appellant attending three hearings and presenting oral arguments, the authority rejected the appeal for failure to provide substantial documentary evidence. The High Court ruled that the appellate authority has a statutory duty under Section 107(11) of the Bihar Goods and Services Tax Act to conduct further inquiry and decide the appeal based on its merits, even if the appellant fails to produce written submissions. The case was remitted back for rehearing, with the court emphasizing that appeals should not be dismissed solely on procedural grounds without evaluating the merits.

The court referred to its earlier judgment in Purushottam Stores Vs State of Bihar, which held that the appellate authority must consider the grounds raised by the appellant, regardless of non-appearance or absence of evidence. It directed the appellate authority to rehear the case and provide a decision on the merits, even if the appellant or their representative fails to attend the next hearing on November 12, 2024. The court underscored the importance of a fair process and required the authority to make a detailed inquiry before arriving at a decision. The petition was allowed, and the case will be re-evaluated within three months of the final hearing.

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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