Allowed
M/s Rangoli Hardware Mach Marts Jamui v. The Union of India
Patna HCCWJC/3907/2023
Case brief
AI extract
What is this about?
The High Court held that under the Bihar GST Act, the Appellate Authority must decide appeals on merits even if the appellant is absent. The court quashed an order dismissing an appeal for non-prosecution and remanded it for fresh consideration on merits.
What did the court decide?
The order dismissing the appeal for non-prosecution was set aside, and the appeal was restored before the Appellate Authority to be decided on merits within three months.