TMI Blog2019 (5) TMI 1042X X X X Extracts X X X X X X X X Extracts X X X X ..... eared before the appellate authority on the appointed date to explain the delay - HELD THAT:- The Ext.P6 cannot be treated as an order suffering from any legal infirmity. The only ameliorating factor here is that the matter has not been decided on merits though it involves huge amounts; perhaps the petitioner may have to blame substantially itself for this. Ext.P3 seems to be an application for de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Government Pleader, for the respondents. JUDGMENT The petitioner, a registered dealer, suffered adverse assessment orders under the CST Act for the years 2012-13, 2013-14 and 2014-15. With the delay of about 165 days the petitioner filed statutory appeals. Through the Ext.P6 order, the Assistant Commissioner (Appeals) rejected the appeal on two grounds: the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the other hand, strenuously contends that the petitioner's conduct is indefensible. According to her, the Ext.P3 series can hardly be called the delay condonation petitions. 4. Heard Sri P.N.Damodaran Namboodiri, the learned counsel for the petitioner, as also the learned Government Pleader. 5. I reckon, as I have already set out, the petitioner's appeals were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resses that the counsel was indisposed on that date. 8. To be fair to the appellate authority, I cannot treat the Ext.P6 as an order suffering from any legal infirmity. The only ameliorating factor here is that the matter has not been decided on merits though it involves huge amounts; perhaps the petitioner may have to blame substantially itself for this. Ext.P3 seems to be an application for dela ..... X X X X Extracts X X X X X X X X Extracts X X X X
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