M/S Mithilesh Kumar Singh vs The State Of Bihar
2023 Latest Caselaw 2043 Patna

         IN THE HIGH COURT OF JUDICATURE AT PATNA
                   Civil Writ Jurisdiction Case No.5612 of 2023
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M/s Mithilesh Kumar Singh having its Office at Ward No 12, New Area Bay Pass Chowk, Aurangabad, Aurangabad, Bihar, 824101 through its Proprietor, Mithilesh Kumar Singh, aged 56 Years (M), Son of Rameshwar Singh, Residing at Ward No.12, New Area bay Pass Choek, Aurangabad, Aurangabad, bihar, 824101

... ... Petitioner/s Versus

1. The State of Bihar through the Commissioner Cum Secretary, Commercial Tax Department, Govt. of Bihar, Patna.

2. The Commissioner Cum Secretary, Commercial Tax Department, Govt. of Bihar, Patna.

3. The Additional Commissioner State Tax (Appeals), Magadh Division, Gaya, Bihar.

4. The Joint Commissioner of State Tax, Aurangabad Circle, Magadh, Bihar.

5. The Assistant Commissioner of State Tax, Aurangabad Circle, Magadh, Bihar.

... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s : Mr.Ajay Pathak, Advocate For the Respondent/s : Mr.Vivek Prasad, GP-7 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE MADHURESH PRASAD ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)

Date : 01-05-2023

The petitioner challenges the appellate order

which dismissed the appeal for non-prosecution. The appeal was

filed in time and the appellate authority merely for the reason of

the absence of the petitioner and the authorised representative

rejected the appeal.

We have already held in Purushottam Stores vs. Patna High Court CWJC No.5612 of 2023 dt.01-05-2023

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, even if there is no presence recorded of the appellant

before the Appellate Authority and decide the issue on merits.

The Appellate Authority by dismissing the appeal for non-

prosecution 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.

We, hence, set aside the order produced at Page

37 and direct the restoration of appeal before the Appellate

Authority.

The petitioner shall appear before the Appellate

Authority on 17.05.2023. 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 from the office, proceed with the hearing on Patna High Court CWJC No.5612 of 2023 dt.01-05-2023

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.

The writ petition stands allowed with the above

direction.

(K. Vinod Chandran, CJ)

( Madhuresh Prasad, J) Sujit/-

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CAV DATE
Uploading Date          04.05.2023
Transmission Date