BAXTER INDIA PVT. LTD. Vs. DY. COMMISSIONER, CT

JUDGEMENT

(1.) THIS appeal is directed against the order dated 25 -01 -2014 passed by the Dy. Commissioner, Commercial Taxes (Appeals) Jammu. Appeal has been dismissed by the Ld. Appellate Authority on the grounds that appellant has failed to rectify the defects vis -a -vis proof of payment of 50% of the penalty as required under clause (c) of the second proviso to Section 11 of the Act. The order passed is assailed on the ground that Ld. Appellate Authority has dismissing the appeal of the appellant during pendency of an application which the appellant had filed before Ld. Commissioner, J & K, Jammu under proviso to Subsection (5) of Section 8 of the J & K GST Act, 1962 at Camp Office, Jammu as on 06 -07 -2013 and reminder of the same was also filed on 04 -12 -2013. The photostate copy of the application is enclosed with the appeal.

(2.) THE order was also assailed on the ground that the appellant has now deposited 20% of the assessed tax and 50% of penalty. The receipt of the same are also enclosed. I have heard the Ld. Counsel for the appellant. The fact that the appellant has now deposited the tax and penalty amount as required for entertainment of appeal under section 11 of the J & K GST Act, 1962 and has rectified the defect. Thus the appeal is allowed and the case remanded back to the Ld. Appellate Authority, Jammu which shall accord due consideration to this fact and decide the case in accordance with law and Ld. Appellate Authority shall restore the appeal to its original number. The counsel for the appellant is directed to appear before the Appellate Authority on 08 -02 -2014 at 10 A.M sharp without waiting any notice from the Appellate Authority. In case the appellant does not appear before the Appellate Authority on the date and time specified above, Appellate Authority shall be at liberty to dismiss the appeal without issuing any notice to the appellant. Further, the Appellate Authority is directed to dispose of the stay application within weeks time. The appeal is disposed of accordingly and shall be consigned to records.