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TMI Blog2023 (9) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... , the appellate authority was seized of the appeal which was in the nature of a statutory appeal and if the appellant was unsuccessful therein he had further remedies in law. In view of the application filed by the appellant being rejected, neither the appeal has been restored nor has he been heard on merits and further remedies have also been foreclosed. On that short ground alone, the orders of the High Court as well as the appellate authority on the application filed by the appellant herein are set aside. The appeal before the KVATA No.174/2019 which was pending before the Joint Commissioner of Appeals is restored on the file of the said authority. Appeal allowed. - HON'BLE MRS. JUSTICE B.V. NAGARATHNA And HON'BLE MR. JUST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Amnesty scheme, the appellant withdrew his appeal KVATA 174/2019 pending before the appellate authority. However, the appellant was not successful in availing the benefit of the Amnesty scheme. In the circumstances, the appellant sought restoration of his appeal against the order of the Sales Tax Officer, Chavakkad dated 22.07.2018, which was pending before the Joint Commissioner of Appeals, Chavakkad. The application for restoration was dismissed by the said appellate authority on the ground that he had not raised any valid ground for seeking restoration of the appeal. Being aggrieved, the appellant preferred W.P. No.23890/2022 before the High Court of Kerala challenging the order dated 21.02.2022 whereby the application for restoratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tory remedy the appellant had availed of such a statutory remedy and withdrawn the same only as a pre-condition for availing the benefit under the Amnesty Scheme. Since the appellant did not avail such a benefit he was entitled to be heard in the appeal on merits. Therefore he sought permission for restoration of the appeal by filing such an application. We find that the appellate authority as well as the High Court ought to have permitted the appellant herein to seek restoration of his appeal before the appellate authority so that the same could have been heard on merits. After all, the appellate authority was seized of the appeal which was in the nature of a statutory appeal and if the appellant was unsuccessful therein he had further ..... X X X X Extracts X X X X X X X X Extracts X X X X
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