M/S Rangoli Hardware Mach Marts ... vs The Union Of India
2023 Latest Caselaw 2073 Patna

          IN THE HIGH COURT OF JUDICATURE AT PATNA
                     Civil Writ Jurisdiction Case No.3907 of 2023
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M/s Rangoli Hardware Mach Marts Jamui, through its Proprietor Rajendra Kumar Bhagat @ Rajendra Kumar, aged about 54 years, Gender Male, son of Yogendra Prasad Bhagat, Resident of Jamui, Maharajganj, P.S. Jamui Town, District Jamui.

... ... Petitioner/s Versus

1. The Union of India through the Secretary, Ministry of Finance, Government of India, New Delhi.

2. The Principal Chief Commissioner, CGST, Central Revenue Building, Birchand Patel Path, Patna.

3. The State of Bihar through the Commissioner, Department of State Taxes, Government of Bihar, Patna.

4. The Additional Commissioner of State Taxes (Appeal), Bhagalpur Division, Bhagalpur.

5. The Assistant Commissioner of State Taxes, Jamui Circle, District Jamui.

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

For the Petitioner/s : Mr.Alok Kumar, Advocate For the State : Mr. Vikash Kumar, S.C. 11 For the Union of India : Dr. K.N. Singh, ASG Mr. Anshuman Singh, Sr. SC, CGST & CX

====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE MADHURESH PRASAD ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)

Date : 02-05-2023

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 or the authorised representative

rejected the appeal.

2. We have already held in Purushottam Stores Patna High Court CWJC No.3907 of 2023 dt.02-05-2023

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, 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.

3. We, hence, set aside the order dated

30.01.2023, produced at Page-21 (Annexure-2) and direct the

restoration of appeal before the Appellate Authority.

4. The petitioner shall appear before the

Appellate Authority on 18.05.2023. 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 the date Patna High Court CWJC No.3907 of 2023 dt.02-05-2023

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.

5. The writ petition stands allowed with the

above direction.

(K. Vinod Chandran, CJ)

(Madhuresh Prasad, J) P.K.P./Anushka AFR/NAFR CAV DATE Uploading Date 03.05.2023 Transmission Date