K. Vinod Chandran, CJ. – The petitioner, an assessee, under the Bihar Goods and Services Tax Act, 2017, challenged the appellate order dated 15.02.2023 passed by the 3rd Respondent under Section 74 of the Act. The short ground, on which the challenge is raised, is that the Appellate Authority has dismissed the appeal for reason of non-prosecution of the same when even in the context of non-appearance of the appellant, the Appellate Authority was statutorily obliged to dispose of the appeal on merits. Learned counsel appearing for the petitioner also relies on the decision of the Hon’ble Supreme Court in Commissioner of Income Tax, Madras vs. S.Chenniappa Mudaliar, Madurai; (1969)1 SCC 591.

2. The learned Government Pleader, in support of the order, points out the grounds raised by the appellant having been dealt with by the Assessing Officer and reiterated by the Appellate Authority, in its order produced as Annexure-9. It is also pointed out that the appellant had consistently not appeared before the Appellate Authority in which circumstance, the said fact was also noticed by the Appellate Authority, which was an additional reason cited by the Appellate Authority to reject the appe