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.
