2013 (1) TMI 494

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ACHAN MR.       JUDGMENT   Exts.P1 to P4 are the assessment orders passed against the petitioner under Section 25 of the KVAT Act for the years 2005-06 to 2009-10. Similarly penalty under Section 67 of the Act has been levied on the petitioner for the aforesaid years as per Exts.P5 to P8 orders. Aggrieved by Exts.P1 to P4 assessment orders, Exts.P9 to P12 appeals were fi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....stances, the writ petition is filed. 3. The appeals can be considered only if the delay in filing the appeals are condoned. Therefore, the 2nd respondent appellate authority is directed to consider Exts.P13 to P16 applications to condone delay in filing Exts.P9 to P12 appeals and also Exts.P25 to P28 applications seeking condonation of delay in filing Exts.P21 to P24 appeals. This the appellate a....