M/S S K Construction And Company vs The State Of Bihar
2023 Latest Caselaw 5474 Patna

          IN THE HIGH COURT OF JUDICATURE AT PATNA
                    Civil Writ Jurisdiction Case No.11842 of 2023
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M/s S K Construction and Company, an Indian Partnership Firm constituted under the Indian Partnership Act, 1932, having its Principal Place of Business at NH 57, Ranipur, Darbhanga, Bihar, 846005, Indian having GSTIN- 10AB- JFS7734F1Z9 represented by its Partner Shri Diwakar Prasad.

... ... Petitioner/s Versus

1. The State of Bihar through the Commissioner of State Tax having its office at Vikas Bhawan, Bailey Road, Patna.

2. Union of India, through the Secretary, Ministry of Finance, Department of Revenue, 128-A/North Block, New Delhi.

3. Principal Chief Commissioner of CGST and Central Excise, having its office at Central Revenue Building, (Annexe), Bir Chand Patel Marg, Patna.

4. Principal Commissioner, Patna II, CGST and Central Excise having its of-

fice at Central Revenue Building, (Annexe), Bir Chand Patel Marg, Patna.

5. Additional Commissioner of State Tax (Appeal), Darbhanga Division, Darb-

hanga, Bihar.

6. Deputy Commissioner of state Tax, Darbhanga Division, Darbhanga, Bihar.

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

For the Petitioner/s : Mr. Dinesh Kumar, Advocate Mr. Amar Kumar, Advocate For the Respondent/s : Mr. Vikash Kumar ( Sc 11 ) For the UOI : Dr. Krishna Nandan Singh, ASG Mr. Anshuman Singh, CGC Mr. Abhijeet Gautam, JC to ASG Ms. Prakritita Sharma, JC to ASG ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE RAJIV ROY ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)

Date : 31-10-2023

The petitioner challenges the appellate order

dated 11.01.2023 (Annexure-10), which dismissed the appeal

for non-prosecution. The appeal was filed in time and the appel-

late authority for the reason of the absence of the petitioner or Patna High Court CWJC No.11842 of 2023 dt.31-10-2023

the authorized representative rejected the appeal. The ground

stated of mismatch being in existence is a cursory one without

any discussion of the facts and figures.

2. We have already held in Purushottam Stores

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 without any

reasoning and also finding the appellant having not presented

the appeal properly 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 appellate order dated

11.01.2023 produced at Page 84 (Annexure-10) and direct the

restoration of appeal before the Appellate Authority.

Patna High Court CWJC No.11842 of 2023 dt.31-10-2023

4. The petitioner shall appear before the

Appellate Authority on 09.11.2023. The Appellate Authority or

its office shall fix a date of hearing on the said date, with due ac-

knowledgment taken from the appellant; if the date of hear-

ing is issued from the office, proceed with the hearing on the

date fixed and dispose of the appeal on merits within three

months from the date of last hearing. We also direct the pe-

titioner 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)

( Rajiv Roy, J) sharun/-

AFR/NAFR                NAFR
CAV DATE
Uploading Date          01.11.2023
Transmission Date