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TMI Blog2019 (6) TMI 1016X X X X Extracts X X X X X X X X Extracts X X X X ..... admit an appeal preferred after the period as aforesaid but within a further period of one hundred and eighty days, if it is satisfied that the appellant had sufficient cause for not preferring the appeal, within that period. Therefore, Appellate Authority has got power to admit the appeal within 30days +180 days = 210 days. In the present case even assuming the appeal is filed beyond the limitation i.e., 2 days later, the Appellate Authority cannot dismiss the appeal mainly on the ground of technicality since the amount involved in respect of the tax, penalty and interest is about ₹ 1,90,07,280/- and the rights of the parties cannot be deprived on mere technicality. When substantial justice and technical considerations are pitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xure C issued by 3rd respondent. 2. It is the case of the petitioner that, he is engaged inter-alia in the business of sales of mobile phones, its parts and accessories and is registered under Karnataka Value Added Taxes Act, 2003 (KVAT Act) for the said purpose with TIN No.:29230767398/LVO-060A. During the assessment period 2010-11, the petitioner purchased and sold the said goods and also declared the same in its monthly returns as required under the KVAT Act. 3. It is the further case of the petitioner that the sales of mobile phones is made in packages as per the statutory requirement in terms of the Legal Metrology Act, 2009 and the Legal Metrology (Packages Commodities) Rules, 2011 with the declaration of the inform ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed by the Appellate Authority dismissing the appeal as barred by time is erroneous and contrary to law. He would further contend that the impugned order passed by the 3rd respondent on 23.03.2017 was received by the petitioner on 22.07.2017 as per Annexure B, and an appeal came to be filed manually on 17.02.2018 as per Annexure D before the Appellate Authority and the appeal filed also through online on 19.03.2018. If the appeal filed manually is considered as within time, the Appellate Authority has not considered the same and proceeded to dismiss the appeal only on the ground of 2 days delay which is erroneous and contrary to the intention of the provisions of the Section 62(3) of KVAT Act. Therefore, he sought to quash the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the date of manual appeal, it is within time. If the online appeal is considered, the delay comes to 212 days. 9. The provisions of Section 62 of the KVAT Act clearly defines that an appeal may be filed before the Appellate Authority in respect of an order of assessment, within thirty days from the date on which the notice of assessment was served on the appellant, and in respect of any other order or proceedings, within thirty days from the date on which the order was communicated to the appellant. The appellate authority may admit an appeal preferred after the period as aforesaid but within a further period of one hundred and eighty days, if it is satisfied that the appellant had sufficient cause for not preferring the appeal, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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