https://www.taxtmi.com/caselaws?id=249454 The court allowed the appeals concerning delay in filing appeals under the Karnataka Value Added Tax Act, 2003, and the revisional jurisdiction of the Commissioner. It accepted the condonation of delay, emphasizing the statutory right of appeal for the assessee. The court set aside the Commissioner's order and remanded the matter to the first appellate authority for reconsideration, ensuring compliance with statutory provisions. The importance of safeguarding the assessee's right of appeal and proper reconsideration of appeals on their merits was underscored in the judgment. en-us Fri, 06 Jul 2012 00:00:00 +0530 Mon, 14 Jul 2014 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249454 The court allowed the appeals concerning delay in filing appeals under the Karnataka Value Added Tax Act, 2003, and the revisional jurisdiction of the Commissioner. It accepted the condonation of delay, emphasizing the statutory right of appeal for the assessee. The court set aside the Commissioner's order and remanded the matter to the first appellate authority for reconsideration, ensuring compliance with statutory provisions. The importance of safeguarding the assessee's right of appeal and proper reconsideration of appeals on their merits was underscored in the judgment. Case-Laws VAT and Sales Tax Fri, 06 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249454