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2013 (1) TMI 494 - KERALA HIGH COURTKVAT Act - seeking condonation of delay of 30 days - Held that:- The appeals can be considered only if the delay in filing the appeals are condoned. Therefore, the 2nd respondent appellate authority is directed to consider Exts.P13 to P16 applications to condone delay in filing Exts.P9 to P12 appeals and also Exts.P25 to P28 applications seeking condonation of delay in filing Exts.P21 to P24 appeals within 4 weeks from today and if delay is condoned as sought for, the appeals filed by the petitioner shall also be considered and orders thereon shall be passed at any rate within two months thereafter - recovery of the tax and penalty due stand stayed subject to the petitioner remitting 1/3rd of the amount due thereunder within two weeks from today.
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