GST Appellate Authority Must Decide Appeal on Merits Despite Lack of Written Submission

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

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