M/S Bharat Infracon Pvt. Ltd. v. The Union Of India

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.6131 of 2023 ====================================================== M/s Bharat Infracon Pvt. Ltd. having its place of business at 1A, Patliputra Colony, Patna, Bihar through its Authorised Signatory Aumkar Nath Rai, aged about 59 years, Gender Male, son of Kamla Rai, Resident of 1A, Patliputra Colony, P.S. Patliputra, District Patna.

... ... 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 (Appeals), Patna West Division, Patna.

5.

The Assistant Commissioner of State Tax, Patna West Circle, District- Patna. ... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr. Alok Kumar, Advocate For the Respondent/s :

Dr. K.N. Singh, ASG Mr. Vivek Prasad, GP-7 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE RAJIV ROY ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 05-05-2023 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. State of Bihar & Ors; CWJC No. 4349 of 2023 decided on

Patna High Court CWJC No.6131 of 2023 dt.05-05-2023 2/3 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 23 and direct the restoration of appeal before the Appellate Authority.

The petitioner shall appear before the Appellate Authority on 22.05.2023. 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 fixed and dispose of the appeal on merits within three months

Patna High Court CWJC No.6131 of 2023 dt.05-05-2023 3/3 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) ( Rajiv Roy, J) aditya/sunil AFR/NAFR NAFR CAV DATE Uploading Date 08.05.2023.

Transmission Date