The division judge bench of Chief Justice K. Vinod Chandran and Justice Rajiv Roy of the Patna High Court held that if an Appellate Authority dismisses an appeal without providing any reasoning, it would amount to abdication of its powers.
Brief Facts of the Case:
The Petitioner filed this writ petition in order to challenge the appellate order which was passed without providing any reason.
Observations of the Court:
The Hon’ble Court observed that by examining the provisions of Section 107 of the Bihar Goods and Services Tax Act, particularly Subsections (8), (9), (10), (11) and (12), it is clear that even in cases where the appellant is not recorded as present before the Appellate Authority, the Authority is required by statute to consider the merits of the case and consider the grounds raised by the appellant in order to reach a decision.
It was noted that the provisions wherein the Appellate Authority has been empowered to conduct such further inquiry as found necessary to decide the appeal, which decision also shall be on the points raised, indicating that the Appellate Authority would be abdicating its powers by dismissing the appeal without any explanation and finding that the appellant had not presented the appeal properly.
The Decision of the Court:
The High Court set aside the appellate order and allowed the writ petition.
Case Title: M/s S K Construction and Company vs. The State of Bihar
Coram: Hon’ble Chief Justice K. Vinod Chandran and Justice Rajiv Roy
Case No.: Civil Writ Jurisdiction Case No.11842 of 2023
Advocates for the Petitioner: Dinesh Kumar and Amar Kumar
Advocate for the Respondent: Vikash Kumar
Read Judgment @Latestlaws.com
Picture Source :
