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TMI Blog2017 (9) TMI 1243X X X X Extracts X X X X X X X X Extracts X X X X ..... issue was not raised in the appellate order, this was pointedly raised in the rectification applications as is seen from the orders passed by the Tribunal itself - it is not that in a case of this magnitude, the issues were properly framed or considered - matters require to be considered afresh with due application of mind - proceedings are now restored to the files of the Tribunal for re-consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resaid period, on the ground that the returns were not filed by the assessee, assessments were completed under Section 22(3) of the KVAT Act and penalty was levied under Section 67(1)(c) of the Act by issuing composite orders. Against these orders, appeals were filed before the first appellate authority. The first appellate authority passed orders directing that the appellant be given the benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er took a contrary view in his dissenting order. It is in these circumstances, these revisions are filed before this Court. 2. The learned counsel appearing for the assessee reiterating the contentions relied on the decision of the Apex Court in State of Kerala v. Vijaya Stores 42 STC 418. These contentions were refuted by the learned Government Pleader, who justified the orders passed by the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... absence of appeal or cross objection by the Revenue. Although this issue was not raised in the appellate order, this was pointedly raised in the rectification applications as is seen from the orders passed by the Tribunal itself. However, having gone through these orders, we are not satisfied that in a case of this magnitude, the issues were properly framed or considered. Therefore, we are of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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