Patna High Court
Premlata Kumari vs The State Of Bihar on 2 January, 2024
Bench: Chief Justice, Partha Sarthy
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.10269 of 2023
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Premlata Kumari D/o Jay Prakash Singh Proprietor of Shivam Electricals,
D.V.C. Colony, New Yarpur, P.S.- Gardanibagh, Dist. Patna. Pin Code-
800001.
... ... Petitioner/s
Versus
1. The State of Bihar through the Addl. Commissioner, State Tax South
Division 3rd Floor, Kautilya Bhawan Anta Ghat, Patna.
2. The Assistant Commissioner, State Tax South Circle, Patna.
3. The Branch Manager, Punjab National Bank Bihar Bar Council Branch,
Patna High Court.
... ... Respondent/s
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Appearance :
For the Petitioner/s : Mr. Chandra Bhushan Upadhyay, Advocate
For the Respondent/s : Mr. Raghwanand ( GA-11 )
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CORAM: HONOURABLE THE CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE PARTHA SARTHY
ORAL JUDGMENT
(Per: HONOURABLE THE CHIEF JUSTICE)
Date : 02-01-2024
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
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),
Patna High Court CWJC No.10269 of 2023 dt.02-01-2024
(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 produced at
Page 24 (Annexure-3) and direct the restoration of appeal before
the Appellate Authority.
4. The petitioner shall appear before the
Appellate Authority on 15.01.2024. 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 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
Patna High Court CWJC No.10269 of 2023 dt.02-01-2024
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)
( Partha Sarthy, J)
sharun/-
AFR/NAFR NAFR
CAV DATE
Uploading Date 04.01.2024
Transmission Date
