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2023 (1) TMI 929 - HC - VAT and Sales TaxRejection of revisional application - rejection on the ground that the appellant did not appear before the revisional authority on more than two occasions - non-appearance of the appellant on several dates - HELD THAT:- As per the assessment order dated 27th June, 2013, the tax payable was Rs. 7,36,715.58 and the assessing order records that a sum of Rs.7,13,330/- has already been paid by the appellant / assessee and the balance due is Rs.23,385.58. Thus, considering the peculiar facts and circumstances of the case, we are inclined to grant one last opportunity to the appellant to go before the appellate authority and pursue its appeal. However, if the appellant does not appear on the date fixed, the appellate authority shall be entitled to dismiss the appeal for non-prosecution. The order passed in the writ petition is set aside and consequently the order passed by the revisional authority and the order passed by the appellate authority are set aside and the appeal stands restored to the file of the appellate authority, who shall issue notice to the appellant fixing a date for hearing.
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