Allowed

Aastha Traders v. The State of Bihar

Patna HC19 Jun 2024CWJC/8301/2024

Case brief

AI extract

What is this about?

The High Court allowed a writ petition challenging a dismissal of a tax appeal on grounds of non-prosecution. Citing statutory duties under the Bihar GST Act, the court directed restoration of the appeal and mandated the authority to decide it on merits. Subsequent absence of the appellant shall not affect determination of the appeal.

What did the court decide?

The impugned appellate order was set aside. The appeal was restored and directed to be heard and disposed of on merits within three months, with the authority forbidden from dismissing it for absence

Aastha Traders Vs The State of Bihar — GST and Indirect Tax | Patna HC (2024)

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IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.8301 of 2024

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Aastha Traders proprietorship firm having its place of business at MG Road, Jamalpur, Munger through its proprietor namely Anil Kumar Sahu male aged about 49 years son of Pramod Prasad Sahu resident of New Colony, Badi Dariyapur, Jamalpur, Munger, Bihar - 811214.

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... ... Petitioner/s

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Versus

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The State of Bihar through the Commissioner, Department of State Taxes, Government of Bihar, Patna.

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The Additional Commissioner of State Taxes (Appeal) Bhagalpur Division, Bhagalpur.

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The Assistant Commissioner of State Taxes Munger (2019 - 2020), Munger.

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... ... Respondent/s

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=================== Appearance :	===================================
For the Petitioner/s : For the Respondent/s : ===================	Mr. Gautam Kumar Kejriwal, Advocate Mr. Alok Kumar Jha, Advocate Mr. Mukund Kumar, Advocate Mr. Akash Kumar, Advocate Mr. Aditya Raman, Advocate Mr. Government Pleader (7) ===================================

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CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE HARISH KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)

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Date : 19-06-2024

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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.

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We have already held in Purushottam Stores

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vs. The State of Bihar & Ors; CWJC No. 4349 of 2023

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Patna High Court CWJC No.8301 of 2024 dt.19-06-2024 2/3

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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.

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We, hence, set aside the order dated 11.01.2023, produced at Annexure-P/9 and direct the restoration of appeal before the Appellate Authority.

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The petitioner shall appear before the Appellate Authority on 15.07.2023. 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

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Patna High Court CWJC No.8301 of 2024 dt.19-06-2024 3/3

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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.

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The writ petition stands allowed with the

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above direction.

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(K. Vinod Chandran, CJ)

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(Harish Kumar, J)

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shivank/-

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AFR/NAFR	NAFR
CAV DATE	NA
Uploading Date	20.06.2024.
Transmission Date	NA

Aastha Traders v. The State of Bihar

Case brief

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Aastha Traders v. The State of Bihar

Case brief

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