TMI Blog2015 (4) TMI 1268X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2015 and M. P. No. 1 of 2015 - - - Dated:- 23-4-2015 - MR T. RAJA, J. For The Petitioner : Mr. A. Dinesh Kumar For The Respondents : Mr. A. Tamilvanan, Government Advocate (Pondicherry) ORDER This writ petition is directed against the order dated 18 . 12 . 2014 passed by the appellate Assistant Commissioner (CT) Puducherry on the ground that the appellate Assistant Commissioner has no jurisdiction to entertain the appeal beyond 60 days from the date from which the order copy was served . 2 . Learned counsel appearing for the petitioner would submit that after the petitioner was served with an order from the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but, the appeal was dismissed, however, the High Court of Allahabad accepted the explanation supported by medical certificate and came to the conclusion that the dismissal of the appeal supported with medical certificate for condoning the delay was harsh and therefore, the appellate authority should have admitted the appeal . 3 . Mr . A . Tamilvanan, learned Government Advocate (Pondicherry) takes notice for the respondent . 4 . No doubt this is a case where the petitioner preferred an appeal after expiry of a period of 80 days from the date of receipt of order . As per section 47(1) of the Pondicherry Value Added Tax Act, 2007, the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der dated 30th September 2013 . By the first order the stay application was dismissed for want of nonprosecution and, by the second order, the appeal was dismissed for not complying with the order of the Tribunal dated 30th August, 2013 . Admittedly, the order dated 30th August, 2013 was an ex parte order . Since certain directions were indicated in that order, which was not known to the petitioner, therefore, the question of its compliance on or before the next date of hearing could not arise . We are of the opinion that the Tribunal was harsh in dismissing the appeal on a technicality . 6 . It is also submitted that the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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