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2015 (9) TMI 728 - HC - VAT and Sales TaxRejection of Application – Filed by non-competent person – Petitioners have not received notice of posting of case before Tribunal and that, for said reason, they could not appear on that date – Respondent dismissed restoration petition as was filed by person not competent to prefer petition – Held that:- compendious personality like firm will be treated as entity for limited purpose for juridical identity and representation of such entity through competent person identifiable or verifiable as per law – It is astonishing that, Tribunal dismissed restoration application for such simple reason that, same has been filed by partner, who is not competent to file such application – Tribunal ought not have adopted such hyper-technical approach, while dealing with appeal which require substantial redressal warranting meritorious consideration – Therefore holding that there was no sufficient cause by petitioner is erroneous – Accordingly, impugned order set aside – Decided in favour of petitioner.
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