VEE KAY ALUMINIUM INDUSTRIES Vs. DY. COMMISSIONER, CT

JUDGEMENT

(1.) THIS appeal is directed against the order dated 05 -09 -2011 passed by the Dy. Commissioner, Sales Tax (Appeals) (Appellate Authority), Jammu under section 11 of the J & K GST Act, 1962 which has been dismissed for not explaining the delay in filing the appeal vis -a -vis proof of payment of 5% of the penalty imposed in the order impugned by the Assessing Authority. From the perusal of the grounds urged in the appeal filed by the appellant/assessee against the order passed by the Appellate Authority. It is revealed that the appellant/assessee has assailed the said order of the Appellate Authority on the grounds that no reasonable opportunity was afforded to him for explaining that appellant has already deposited 5% of the penalty imposed by the Assessing Authority vide Receipt No. 543 dated 17 -04 -2012 before filing of this appeal. Also the Ld. counsel for the appellant has submitted that appeal presented before Appellate Authority against the order of Assessing Authority was within time as the Assessing Authority has passed the order on 31 -03 -2009 and same was challenged before first Appellate Authority on 12 -08 -2009. A reason behind was service of demand notice and order does not arise because the complete address of the firm was not mentioned in the envelop which was sent through registered post. The Ld. Assessing Authority has not followed the procedure laid down in Rule 58 of J & K GST Rules.

(2.) FROM the perusal of the proceedings conducted by the Appellate Authority in this case revealed that the assessee/appellant has not appeared before the Appellate Authority and order has been passed in ex -parte The appellant should have given a proper chance of hearing he might have explain the delay as well as deposition of the 5% of the penalty. The grounds urged before this Tribunal by Mr. Dutt on behalf of the assessee/appellant I deem proper to refer the same to the Appellate Authority for according consideration to the same. The appeal is accordingly allowed, order impugned set aside and case remanded back to the Appellate Authority for deciding the question about the fulfillment of the statutory requirement for purposes of entertainment of appeal of the assessee/appellant under section 11 the GST Act afresh after hearing the appellant/assessee or his counsel. The appeal is disposed of accordingly and shall be consignee to records. Records, summoned, if any be returned forthwith.