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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. ....
NOMINAL INDEX [Citations 2023 LiveLaw (Pat) 1 to 2023 LiveLaw (Pat) 156]Manoj Kumar Sah Versus The State of Bihar 2023 LiveLaw (Pat) 1Kalyan Sah v. Mosmat Rashmi Priya 2023 LiveLaw (Pat) 2Kaushlya. ....
Nominal Index [Citations: 2023 LiveLaw (Pat) 128-139]M/s Cohesive Infrastructure Developers Pvt. Ltd vs The Central Board of Indirect Taxes and Customs and Ors 2023 Livelaw (Pat) 128M/s S K. ....
The Patna High Court has ruled that the Appellate Authority, by dismissing the appeal without providing any reasoning and questioning the proper presentation of the appeal, would be abdicating its. ....