RAJ ELECTRIC STORE Vs. DY. COMMISSIONER

JUDGEMENT

(1.) IN this appeal Shri Vinod Gupta STP counsel for appellant has appeared on a number of occasions and on 27 -11 -2013 case was part heard and thereafter on last date of hearing as well as today he has remain absent. Though case was notified in regular cause list. I therefore propose to dispose of this appeal on merits. This appeal is directed against the order dated 26 -09 -2008 passed by the Ld. Dy. Commissioner, Commercial Taxes (Appeals) Appellate Authority, Jammu (herein called as Appellate Authority in short) whereby he has upheld the order passed by the Assessing Authority, Commercial Taxes, Circle -F, Jammu (hereinafter called as Assessing Authority in short) under section 7(8) of the J & K GST Act, 1962 (hereinafter after called Act in short).

(2.) I deem desirable to refer to the relevant facts leading to the filling of appeal before the Appellate Authority under section 11 and before this Tribunal under section 11 of the Act.

(3.) HEARD Mr. Amit Gupta, Standing Counsel for Respondents. He has submitted that orders passed by The Ld. Assessing and Appellate Authorities are well reasoned and in accordance with law need not any interference.