https://www.taxtmi.com/caselaws?id=160093 A first appellate authority should not reject an appeal solely because admitted tax was unpaid at filing if the assessee later pays it and no other defect remains. Under section 41 of the Kerala General Sales Tax Act, 1963, the technical default in initial non-payment does not justify refusal at the threshold where the reason for non-payment was disclosed and the appeal is otherwise in order. The appeal should be admitted and decided on merits if it is free from other defects. en-us Wed, 05 Apr 2000 00:00:00 +0530 Mon, 09 Dec 2013 16:46:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160093 A first appellate authority should not reject an appeal solely because admitted tax was unpaid at filing if the assessee later pays it and no other defect remains. Under section 41 of the Kerala General Sales Tax Act, 1963, the technical default in initial non-payment does not justify refusal at the threshold where the reason for non-payment was disclosed and the appeal is otherwise in order. The appeal should be admitted and decided on merits if it is free from other defects. Case-Laws VAT and Sales Tax Wed, 05 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160093