2019 (9) TMI 1081

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..... No. 20697 of 2019 - -<br>GST<br>MR S. V. BHATTI, J. For The PETITIONER : ADVS. SRI. HARISANKAR V. MENON AND SMT. MEERA V. MENON For The RESPONDENTS : GP DR. THUSHARA JAMES JUDGMENT Heard Smt. Meera V. Menon the learned counsel for the petitioner and Dr.Thushara James, the learned Government Pleader. 2. The petitioner is aggrieved by the order in Ext.P1 filed appeal in Ext.P2 befor....

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.... 14.5% under the cover of 8FA describing the commodity as Roofing material @5% misclassification of goods for the sake of tax evasion is proved. Hence the penalty is lawful. Inspite of this the Default on the part of the appellant to present his case shows that he does not have any valid documents to prove his grounds. On the appeal file also he has not submitted any documents or evidence....

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....ect pointed out and not attended by the appellant, further defect is noted and attended by the appellant but not to the satisfaction of the procedure followed by the appellate authority. According to the counsel, if at all the omissions were pointed out, the appellant would have certainly attended to the defects/omissions noted by the 3rd respondent, got them cured or filed reply and thereafter th....