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TMI Blog2014 (9) TMI 775X X X X Extracts X X X X X X X X Extracts X X X X ..... n the ground of defective filing and not on merits. In the interest of justice, I am of the view that an opportunity must be given to the petitioner to rectify the defects in the memorandum of appeals, so that the appeals could be heard on merits. Hence, Annexure-J is quashed. Matter remnaded back - Decided in favour of assessee. - Writ Petition Nos.25974/2014 -25976/2014 & Writ Petition Nos.3135 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals were filed beyond the prescribed period of limitation, which is thirty days from the date of receipt of the order passed under Section 39 of the Act. Petitioner had not filed any application seeking condonation of delay in filing the aforesaid appeals. Under the circumstances, notice under Rule 149 of the KVAT Rules in Form VAT 435 dated 3.12.2013 (Annexure- H) was issued to the petitioner. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AT Rules, 2005, to contend that the procedure prescribed under sub rule 4 had not been followed in the instant case and after the issuance of FORM VAT 435, the impugned order dated 26.3.2014 was passed, nevertheless, he contended that the petitioner is willing to rectify all defects in the memorandum of appeals including filing of the applications for condonation of delay. 5. Learned Addl. Gove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterest of justice, I am of the view that an opportunity must be given to the petitioner to rectify the defects in the memorandum of appeals, so that the appeals could be heard on merits. Hence, Annexure-J is quashed. 8. In that view of the matter, the impugned order dated 26.3.2014 (Annexure-J) is quashed. The petitioner is permitted to file the applications seeking condonation of delay in fil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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