2014 (9) TMI 775

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....e Respondent : Shri S V Giri Kumar, AGA JUDGEMENT Order of the second respondent - Joint Commissioner of Commercial Taxes (Appeals), Bangalore, dated 26.3.2014 rejecting the appeals filed by the petitioner as well as the endorsement dated 19.4.2014 (Annexure-J) issued by the Deputy Commissioner of Commercial Taxes (Audit), third respondent herein (Annexure-K), are assailed in these writ peti....

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....tioner inasmuch as the application seeking condonation of delay in filing those appeals were not filed. Hence, by the impugned order dated 26.3.2014, the appeals were rejected. Thereafter, on 19.4.2014, an endorsement was issued with regard to recovery of the outstanding tax dues. Being aggrieved by the order dated 26.3.2014 as well as the endorsement, these petitions have been filed. 3. I have....

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....ut taking care to ensure that the memorandum of appeals was filed in accordance with the prescribed rules. 6. It is noted from the impugned order (Annexure-J) that the appeals have been rejected essentially because they were defective and not on merits. The petitioner has statutory remedy of appeal under Section 62 of the Act, if it is aggrieved by the order passed under Section 39 of the Act. ....