In M/s Silverline v. State of Bihar, the Patna High Court held that GST appellate authorities must adjudicate appeals on their merits, even in cases of procedural lapses or absence of supporting documents. The Court ruled that dismissal for non-prosecution without a merit-based inquiry violates statutory duty under s. 107 of the Bihar GST Act reinforces the importance of reasoned, fair, and substantive appellate decisions.
