9911796707
TMI Blog2024 (11) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... tion - HELD THAT:- The original order is passed without hearing the petitioner, and is in violation of principles of natural justice. In that light, the petitioner preferring an appeal after six years cannot be pointed against him, for the reason that original order was an ex parte order. On the sole ground that the original order passed by Assistant Commissioner was without hearing the petitioner, as it was an ex parte order, it is deemed appropriate to set aside the order and remit the matter back to the hands of the Assistant Commissioner - writ petition is allowed by way of remand. - HON'BLE MR. JUSTICE M. NAGAPRASANNA For the Petitioner (By Sri. K.M. Shivayogiswamy And Sri. Veeresh S. Gadad, Advocates). For the Respondents (By Sr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reet, Karwar-581301 is a registered dealer under KVAT Act, 2003 borne on the files of L.V.O.-365, Karwar bearing TIN: 29340581049. In pursuance of the assignment issued by Commissioner of Commercial Taxes, Karnataka, Bangalore vide assignment no: 190586349 Dated 12-12-2016, the comprehensive audit is taken up for re-assessment under KVAT Act, 2003 for the FY. 2010-11. Accordingly, a notice in VAT Form-275 was issued on the dealer calling for the books of accounts for the F.Y. 2010-11 and the same could not get served as the dealer has closed his business and his whereabouts are not known. The order has claimed input credit of Rs.456438=00 in the month of October 2010. The same is disallowed in the absence of books of account related to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case and grounds urged by the appellant were examined with reference to the provisions of act and rules, I have perused the connected records and the grounds of appeals and states that, in absence of non-submission of the appeal application within the period of stipulated time for filing of appeal, there is no reason to examine to all in this case. The appeal proceedings cannot be taken up on merits, when the appeal is filed during the period beyond the limitation prescribed under the Act. There are no ambient of facts or the circumstances. The appeal filed by the appellant is on 19-10-2023 which is beyond the stipulated period of 30 days and beyond the condonable period of 180 days. Under circumstances, the point which arises consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 180 days. 6. Section 62(2)(a) of KVAT Act provides that an appeal can be preferred within a period of 30 days from the date of the order, while section 62(3) of the Act stipulates that the Appellate Authority if satisfied that the Appellant was prevented by sufficient cause from presenting the appeal within the period of thirty days, allow it to be presented within a further period of one hundred and eighty days. 7. Thus, the total period during which the appeal ought have been preferred was 30 days from the period from 01-04-2017 to 30-04-2017 30 days and further period of one hundred and eighty days i.e., from 01-05-2017 to 27-10-2017. But the appeal is filed on 19-10-2023. Therefore I do not find any illegality in the action of respond ..... X X X X Extracts X X X X X X X X Extracts X X X X
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