M/S Nav Nirman Construction v. The Union Of India
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.16940 of 2023 ====================================================== M/s Nav Nirman Construction through it Proprietor Diwakar Tiwari, aged about 44 years, Male, Son of Ashok Tiwari, R/o Mohalla- Bhabua Ward No. 19, P.S.- Bhabua, District- Bhabua at Kaimur, Bihar Pin No.- 821101. ... ... Petitioner/s
Versus
1.
The Union of India through the Secretary, Ministry of Finance (Department of Revenue), Government of India, New Delhi.
2.
The Under Secretary, Ministry of Finance (Department of Revenue), Government of India, New Delhi.
3.
The State of Bihar, through the Chief Secretary, Government of Bihar, Patna. 4.
The Principal Secretary, Department of Finance, Government of Bihar, Patna.
5.
The Joint Commissioner State Tax (J.C.S.T) and Gaya Magadh, Bihar, 823002.
6.
The Assistant Commissioner State Tax, Bhabua Magadh Circle, Bihar. ... ... Respondent/s ====================================================== Appearance :
For the Petitioner/s :
Mr.Vinod Kumar Seth, Advocate Mr. Rajesh Kumar, Advocate For the Respondent/s :
Dr. K.N.Singh, Additional Solicitor General Mr. Anshuman Singh, Sr. SC, CGST & CX Mr. Vikash Kumar, S.C.-11 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE RAJIV ROY ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 06-12-2023 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 absence of the petitioner or the authorised representative rejected the appeal.
2. We have already held in Purushottam Stores
Patna High Court CWJC No.16940 of 2023 dt.06-12-2023 2/3 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 28.01.2023 (Annexure-P/3) and direct the restoration of appeal before the Appellate Authority.
4. The petitioner shall appear before the Appellate Authority on 10.01.2024. 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
Patna High Court CWJC No.16940 of 2023 dt.06-12-2023 3/3 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) (Rajiv Roy, J) P.K.P./- AFR/NAFR CAV DATE Uploading Date 07.12.2023 Transmission Date