https://www.taxtmi.com/caselaws?id=165486 An appeal against a reassessment order under the Karnataka Sales Tax Act was held not to fail merely because it was first filed by letter in defective form, since the challenge was otherwise presented within time and the defects in the memorandum of appeal were curable. The appellate authority was required to issue notice of the defects and allow 20 days to rectify them under the applicable rule. As there was no satisfactory material showing effective service of the defect notice or a proper opportunity to cure the defects, treating the appeal as time-barred was unsustainable. The impugned order was quashed and the matter remitted for fresh consideration after opportunity to correct any remaining defects. en-us Mon, 22 Feb 2010 00:00:00 +0530 Wed, 15 Oct 2014 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165486 An appeal against a reassessment order under the Karnataka Sales Tax Act was held not to fail merely because it was first filed by letter in defective form, since the challenge was otherwise presented within time and the defects in the memorandum of appeal were curable. The appellate authority was required to issue notice of the defects and allow 20 days to rectify them under the applicable rule. As there was no satisfactory material showing effective service of the defect notice or a proper opportunity to cure the defects, treating the appeal as time-barred was unsustainable. The impugned order was quashed and the matter remitted for fresh consideration after opportunity to correct any remaining defects. Case-Laws VAT and Sales Tax Mon, 22 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165486