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SILVERLINE vs. STATE OF BIHAR AND OTHERS
(Patna High Court)

Hon'ble Judges:

K. VINOD CHANDRAN
PARTHA SARTHY

Pet. Counsel

Anubhav Khowala

Res. Counsel

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Petitioner / Applicant	SILVERLINE
Respondent	STATE OF BIHAR AND OTHERS
Court	Patna High Court
State	Bihar
Date	Oct 21, 2024
Order No.	Civil Writ Jurisdiction Case No. 14454 of 2024
Citation	2024(10) TAXREPLY 11914
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ORDER
JUDGMENT The petitioner challenges the order of the appellate authority at Annexure-P/7. 2. Though the appeal was filed in time but the appellate authority despite opportunity being granted to the appellant to produce the documents in support of his case, he did not produce the same, dismissed the appeal of the petitioner. 3. A Division Bench has 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), (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 and decide the issue on merits. The Appellate Authority even while considering the appeal ex parte will have to consider the grounds raised in the memorandum of appeal, deciding the appeal on merits, failing ....