2023 (9) TMI 448

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....Single Judge, by which, the application filed by the appellant herein, seeking restoration of the statutory appeal before the appellate authority was rejected. Briefly stated, the facts are that the appellant is a dealer registered under the provisions of the Kerala Value Added Tax Act, 2003 (hereinafter referred to as the "KVAT Act"). The Sales Tax Officer, Chavakkad cancelled the KVAT registration of the appellant herein on the assumption that the appellant had permanently closed his business as no transaction had taken place and his registration of dealership had not been renewed. The appellant assailed the order of the Sales Tax Officer, Chavakkad before the Joint Commissioner (Appeals) in Case No.227/2018. The appellant had also cha....

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....the Intra Court Appeal stating that the appellant had no reason to seek restoration of his appeal on initially withdrawing the same. Hence, this appeal. We have heard learned senior counsel for the appellant and learned standing counsel for the respondent-State and the Revenue and perused the material on record. No doubt, the appellant herein withdrew his appeal before the appellate authority with a view to seek the benefit under the Amnesty scheme, however, he could not pay up the amount in order to avail the benefit of the said scheme. In the circumstances, he moved an application seeking restoration of his appeal to be heard on merits. One of the conditions for seeking the benefit under the Amnesty scheme is that there should be....