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2020 (4) TMI 336 - HC - VAT and Sales TaxMaintainability of appeal - appeal was dismissed on the ground of time limitation - contention raised before this Court is that the Assessee was not served with the impugned assessment order in time and he applied for a certified copy and upon receipt of the same, he filed the appeal - HELD THAT:- The learned Appellate Authorities ought to have decided the appeal on merits. Appeal is a valuable statutory right of the Assessee and the power of the Appellate Authority are co-extensive with that of the Assessing Authority and being fact finding authorities, the Appellate Authorities should not have shirked their responsibilities and decided the case on merits. The present writ petition is allowed by setting aside the impugned orders passed by the Authorities below and restore the matter to the First Appellate Authority to decide the appeal afresh in accordance with law, after affording reasonable opportunity to both the parties, within a period of six months from today - petition allowed by way of remand.
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