Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2020 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (6) TMI 211 - HC - VAT and Sales TaxMaintainability of revision - violation of Rule 63(5) of the U.P. Value Added Tax Rules, 2008 - HELD THAT:- The conduct of the appellant has not been up to the mark. He should have appeared before the Courts where he had filed the appeals - In the event, no appearance is there, the Courts have no other option but to decide the cases summarily. At the same time I also find that the Appellate Courts have not adhered to the Rule 63(5) of the U.P. Value Added Tax Rules, 2008. The First Appeal being First Appeal No.2 of 2015 is restored to its original number and the applicant shall appear and argue the case and thereafter the First Appellate Court shall decide the appeal on merits as per the provisions of Rule 63 (5) of the U.P. Value Added Tax Rules, 2008. The First Appeal shall be fixed for 8.4.2020 - Revision allowed.
|