"Sec 107 of CGST Act 2017: Appellate Authority is not empowered to dismiss the appeal for non-prosecution due to non-appearance of Assessee or authorised representative"

FACTS & SUBJECT MATTER: Section 107 of CGST Act, 2017: The Petitioner has filed the writ petition challenging the appellate order dated January 28, 2023, wherein the appeal was dismissed by the Revenue Department on the ground of non-prosecution wherein the Petitioner or Petitioner authorised representative was absent during the appellate proceedings.

CASE LAW: M/s Nav Nirman Construction Vs. UOI & Anr. (Civil Writ Jurisdiction Case No.16940 of 2023 dated 06-12-2023)

ISSUE : Whether Appellate Authority is empowered to dismiss the appeal for non-prosecution due to non-appearance of Assessee or authorised representative?

HELD: The Hon’ble Patna High Court held as under:
(1) Relying upon the judgement of Hon’ble Patna High Court in the case of Purushottam Stores v. State of Bihar and Ors. [CWJC No. 4349 of 2023 dated April 25, 2023], noted that, the sub-sections (8), (9), (10), (11), and (12) of Section 107 of the CGST Act, 2017 and corresponding provisions of the Bihar GST Act, the 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 authorised representative presence is not recorded; and decide the issue on merits.
(2) 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) Held that, the Impugned Order is set aside. Directed that, the appeal be restored before the Respondent appellate authority. Further Directed that, the Petitioner shall 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 Respondent appellate authority shall consider the appeal on merits and pass a speaking order.

Click to download Order in the case of M/s Nav Nirman Construction Vs. UOI & Anr. (Civil Writ Jurisdiction Case No.16940 of 2023 dated 06-12-2023)

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