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TMI Blog2020 (8) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... default - benefits of the limitation as per provisions of Section 25(1) of KVAT Act - HELD THAT:- Appeals preferred against the assessment orders Exts.P1 to P3 and appeals Exts.P4 to P6 were filed have been dismissed in default vide order dated 16.03.2020 Exts.P9 to P11 - Section 55(5) of the Kerala erstwhile Act, 2003 do not specifically envisage any said provisions for appellate authority to dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by way of remand. - WP(C).No.12751 OF 2020(T) - - - Dated:- 26-6-2020 - HONOURABLE MR. JUSTICE AMIT RAWAL PETITIONER/S: BY ADV. SRI.N.MURALEEDHARAN NAIR RESPONDENT/S: OTHER PRESENT: GP DR THUSHARA JAMES JUDGMENT Against Exts.P1 to P3 assessment orders for assessment years 2012-13, 2013-14 2014-15 under the Kerala Value Added Tax Act (for short, KVAT Act), erstwhil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but did not intentionally appear resulted into appeals dismissed in default so that by the time are restored or taken afresh, would take the benefits of the limitation as per provisions of Section 25(1) of the Act and urges this Court for dismissal of the writ petition. 4. I have heard learned counsel for the parties and appraised the paper books. The facts as referred above not in dispute. App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were taken up and dismissed in default there was already a threat of Corona Virus/COVID- 19 pandemic though the lock down only began on 24.03.2020 with a lock down of one day on 22.03.2020. 5. In my view it is a fit case where appeals are required to be heard afresh after affording an opportunity of being heard to the petitioner. Accordingly the impugned orders Exts.P9 to P11 are set aside. Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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