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2015 (9) TMI 728 - KERLA HIGH COURT

2015 (9) TMI 728 - KERLA HIGH COURT - TMI - Rejection 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 comp .....

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er set aside Decided in favour of petitioner. - W.P.(C) No.17090 of 2015 - Dated:- 9-6-2015 - A.MUHAMED MUSTAQUE, J. FOR THE APPELLANT : SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON FOR THE RESPONDENT : GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPEN JUDGMENT Aggrieved by Exts.P1 and P2 orders, the petitioner preferred Ext.P3 second appeal. The same was rejected by Ext.P4. Consequently, the petitioner has filed Ext.P5 petition for restoration along with delay condonation petition. By Ext.P7, the 2nd .....

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ho is not competent to prefer the petition. The restoration application appears to have been filed after 14 days expiry of the period of filing application under Regulation 50 of KVAT Appellate Tribunal Regulations, 2009. 4. The learned counsel for the petitioner submits that, in terms of Rule 33 of KVAT Rules, 2005, a partner of the firm is competent to sign and verify returns of the business of the partnership firm. Therefore, the competency of partner to initiate action under the Act and Rule .....

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