2019 (9) TMI 1081

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....>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 before the 2nd respondent. The 3rd respondent....

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....ommodity 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 evidences. Moreover, when this appeal was filed on 17.02.....

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....efect 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 the appeal is ripe for consideration on merits. While rejectin....