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2020 (8) TMI 135 - HC - VAT and Sales TaxValidity of assessment order - appeal dismissed in default - benefits of the limitation as per provisions of Section 25(1) of KVAT Act - HELD THAT:- Appeals preferred against the assessment orders Exts.P1 to P3 and appeals Exts.P4 to P6 were filed have been dismissed in default vide order dated 16.03.2020 Exts.P9 to P11 - Section 55(5) of the Kerala erstwhile Act, 2003 do not specifically envisage any said provisions for appellate authority to dismiss appeal in default but said provisions as contended by the Government Pleader empowers the appellate authority to pass such an order it may deem appropriate. Nothing prevented officer to follow principles of natural justice which are conspicuously absent from the impugned order as it reflects only of affording two opportunities - It is also matter of concern that during the period when the appeals were taken up and dismissed in default there was already a threat of Corona Virus/COVID- 19 pandemic though the lock down only began on 24.03.2020 with a lock down of one day on 22.03.2020. Matter is remitted and ordered to be revisited at the level of first appellate authority to hear the appeals afresh in accordance with law, after affording an opportunity of hearing - appeal allowed by way of remand.
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