https://www.taxtmi.com/caselaws?id=166358 The appellate authority under the Karnataka Value Added Tax Act, 2003 could not condone an appeal filed beyond the statutory outer limit of 30 days from service of notice. Service was treated as valid because it was effected on a person who had represented the dealer before the original authority, and the contrary finding was held erroneous. As the appeal had been entertained after expiry of the maximum condonable period, the appellate authority had no jurisdiction to decide the matter on merits. The revisional authority was therefore justified in setting aside the appellate order and restoring the original demand. en-us Thu, 07 Jul 2011 00:00:00 +0530 Fri, 19 Sep 2014 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166358 The appellate authority under the Karnataka Value Added Tax Act, 2003 could not condone an appeal filed beyond the statutory outer limit of 30 days from service of notice. Service was treated as valid because it was effected on a person who had represented the dealer before the original authority, and the contrary finding was held erroneous. As the appeal had been entertained after expiry of the maximum condonable period, the appellate authority had no jurisdiction to decide the matter on merits. The revisional authority was therefore justified in setting aside the appellate order and restoring the original demand. Case-Laws VAT and Sales Tax Thu, 07 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166358