Appellate Authority Cannot Dismiss Appeal For Non-Prosecution Due To Non-Appearance Of Assessee Or Authorized Representative: Patna High Court
The Patna High Court has observed that the appellate authority is not empowered to dismiss the appeal for non prosecution due to non-appearance of Assessee or authorized representative as appellate authority has a duty and obligation to take into consideration the merits of the matter, examine the grounds raised by the appellant even if the appellant or authorized representative presence is...
The Patna High Court has observed that the appellate authority is not empowered to dismiss the appeal for non prosecution due to non-appearance of Assessee or authorized representative as appellate authority has a duty and obligation to take into consideration the merits of the matter, examine the grounds raised by the appellant even if the appellant or authorized representative presence is not recorded; and decide the issue on merits.
The above ruling came in a petition whereby the petitioner challenged the appellate order which dismissed the appeal for non-prosecution. Notably, the appeal was filed in time and the appellate authority merely for the reason of absence of the petitioner or the authorized representative rejected the appeal.
The Court placed reliance on Purushottam Stores vs. The State of Bihar & Ors; CWJC No. 4349 of 2023, whereby it was held that 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 Court pointed out that 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.
The division bench of Chief Justice K Vinod Chandran and Justice Rajiv Roy held, “We, hence, set aside the order dated 28.01.2023 (Annexure-P/3) and direct the restoration of appeal before the Appellate Authority”
The Court directed the petitioner to appear before the Appellate Authority.
The Court further directed the Appellate Authority or its office to 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 from the date of last hearing.
The Court also directed 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.
Case Title: M/s Nav Nirman Construction vs The Union of India & Ors
LL Citation: 2024 LiveLaw (Pat) 4
Case No.: Civil Writ Jurisdiction Case No.16940 of 2023