K. BALAKRISHNAN NAIR Vs. STATE OF KERALA

JUDGEMENT

(1.) It is seen from the impugned orders that appeals were dismissed as not maintainable because delay condonation petitions filed along with the appeals were also dismissed. We find that S.41(1) of the KGST Act provides for revision against orders of the Sales Tax Appellate Tribunal passed under sub-s.(4) and (7) of S.39 of the KGST Act. While sub-s.(4) deals with decision on merits in the appeal, sub-s.(7) deals with the decision of the tribunal in review petition. In this particular case, petitioner filed appeals before the tribunal with inordinate delay and along with the appeals delay condonation petitions were filed. By separate orders, the tribunal dismissed the delay condonation petitions and consequently appeals were found not maintainable and dismissed by the orders which are subject matter in these Revision Cases. We find that even though in the impugned orders, the tribunal has stated that the appeals are dismissed, in effect these are orders of the tribunal refusing to admit the appeals beyond the period of limitation by virtue of the proviso to S.39(1) of the KGST Act consequent upon their dismissing the delay condonation petitions. Therefore, in our view impugned orders declining to entertain the appeals by the tribunal are not revisable under S.41(1) of the KGST Act. However it will be open to the petitioner to challenge the impugned orders probably in a writ petition. So long as the Revisions are not maintainable under the Statute, we are unable to entertain the Revision Cases. The Revision Cases are accordingly dismissed.