PEER PANCHAL TRADERS Vs. DY. COMMISSIONER, COMMERCIAL TAXES

JUDGEMENT

(1.) THIS appeal has been preferred by the counsel for the appellant against the order passed by the Ld. Dy. Commissioner, Commercial Taxes (Appeals) (Appellate Authority) Jammu vide his order dated 21 -08 -2012 passed under section 72 of the J&K VAT Act, 2005 for the accounting year 2009 -10 in which the Ld. Appellate Authority has dismissed the appeal of the appellant and has upheld the order passed by the Assessing Authority. This appeal is directed against the order dated 22 -08 -2012, passed by the Dy. Sales Tax Commissioner (Appeals), Jammu whereby the Ld. Appellate Authority has dismissed the appeal of the appellant under section 72 of the J&K VAT Act 2005 on the grounds that appellant has failed to substantiate his claim that the sale of the goods was tax free under J&K VAT Act, 2005. Also appellant has failed to prove his claim nor produced any evidence either before Assessing Authority or Appellate Authority. It is revealed from the order impugned that said (STP) counsel for the appellant had not produced any evidence in support of the said contention before the said Authorities. The Contention of the counsel for the appellant, therefore was rejected by the Appellate Authority. I found no ground agitated by the counsel in his memorandum of appeal. The appeal file is ill drafted as nowhere the impugned order has been challenged, only facts have been narrated which has already been decided by the Authorities below.

(2.) I do not find any irregularity or any illegality in the present case. The appeal is accordingly dismissed being misconceived and without any merit and shall be consigned to records, Stay, if any, granted earlier is hereby vacated. Records, summoned if any be returned forthwith.