TMI Blog2017 (11) TMI 1089X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner is that he had discontinued the business and left the premises and therefore was neither aware of the pending assessment proceedings nor passing of the final order of assessment, irreparable loss would be caused to the petitioner if the order of assessment is not allowed to be challenged merely on the ground of delay. Further, the petitioner’s ground of the assessments being time barred wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atters. 2. Heard learned counsel for the parties for final disposal of the petition. The petitioner is a partnership firm and was dealing in manufacture and sale of castor oil and castor cake for which purpose it was registered under the State as well as Central Sales Tax Acts. According to the petitioner, the firm suffered huge losses and the business was sold to one Jalaram Industries on 30.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spaper on 14.01.2017 that the department has raised the sales tax demand of ₹ 2,53,00,000/- from the petitioner and since the petitioner has not paid the same, a complaint before the local police station is lodged. 4. Having come to know about such developments, the petitioner preferred appeal before the first appellate authority and prayed for condonation of delay. The appellate authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause duly supported by affidavit, the Tribunal rejected the second appeal by the said order dated 03.08.2017. 6. On behalf of the Government, stand taken is that the order of assessment was dispatched through RPAD which returned unserved and therefore the order was served through affixing on the business premises of the petitioner. 7. Facts are common in all cases. As noted, the first appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld require a closer examination. On such grounds, we permit the petitioner to approach the first appellate authority afresh by filing an application for condonation of delay duly stating elaborate grounds for preferring appeals after long delay. Such application shall be on oath and shall be filed before the first appellate authority latest by 30.10.2017. For such purpose, the appellate orders of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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