2015 (2) TMI 1314

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..... sioner (CT), Vishakhapatnam. The High Court ought to have condone the delay in complying with the order passed by the Appellate Deputy Commissioner (CT), Vishakhapatnam and should have directed him to decide the appeal on merits. Since that has not been done by the High Court, we take exception to the said order. The appeal filed by the appellant-herein is restored to the Appellate Deputy Co .....

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..... usand Two Signature Not Verified Hundred and Nineteen only) payable by the appellant. 4. Aggrieved by the assessment order passed by the Deputy Commercial Tax Officer the appellant-herein preferred appeal before the Appellate Deputy Commissioner (CT), Vishakhapatnam. The Appellate Deputy Commissioner (CT), Vishakhapatnam issued notice dated 18.09.2014 stating therein that and the appeal .....

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..... nd order passed by the High Court the appellant is before us in this civil appeal. 7. Heard learned counsel for the parties to thelis. 8. The learned counsel for the appellant submitsthat in compliance of the notice issued by the Appellate Deputy Commissioner (CT), Vishakhapatnam, dated 18.09.2014 the appellant has deposited the pre-deposit on 18.12.2014. 9. It is an adm .....

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