2014 (7) TMI 491

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.... of the court was delivered by D.V. SHYLENDRA KUMAR J.-Re: STA Nos. 24/2010 & 30 to 40/2011: The appeals by the assessee under section 66 of the Karnataka Value Added Tax Act, 2003 (for short, "the Act") is against the order dated July 10, 2009 passed in ZAC-1/BCD1/SMR-39/09-10. There is a delay of 222 days in preferring these appeals. I.A. I/2012 is filed under section 5 of the Limitation Act ....

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...., particularly, when the appellate authority has passed an order in the appeal remanding the matter to the assessing authority, which has been expressly prohibited under the provisions of section 62(6A) of the Act, but the Commissioner after exercising his revisional jurisdiction, has just left the matter as ordered by the assessing authority, which virtually amounts to leaving the assessee high a....

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.... deprived or denied of that right itself. An examination of the assessment order by the appellate authority one way or the other, while can still leave an opportunity to the assessee to take up the matter further, by way of an appeal to the Tribunal, no order by an appellate authority one way or the other, can also deprive further opportunity to the assessee, if the assessee is aggrieved by the or....