KRISNAN SWAROOP Vs. DY. COMMISSIONER

JUDGEMENT

(1.) THIS appeal is directed against the order dated 31 -03 -2011 passed by the Appellate Authority, Jammu Whereby he has dismissed the appeal of the appellant in limini, against order of the Assessing Authority, Commercial Taxes, Circle -Udhampur -II under section 7(8) of the/J & K GST Act, 1962. On the grounds that appeal filed was barred by limitation and not filed proof of payment of 5% of penalty imposed in order impugned as required under clause (c) of the second proviso to section 11 of the J & K GST Act, 1962. The appellant was afforded an opportunity to explain the reasons for failure to comply with the said statutory requirements which are mandatory in nature. The counsel for appellant appeared and inspite of availing numerous opportunities fail to do the needful.

(2.) HEARD arguments from both the sides also perused the file.

(3.) THE counsel for appellant submits that regarding proof of payment of 5% penalty as provided under Act has not been considered by the Appellate Authority as there was stay order from the Commissioner, Commercial taxes, Jammu, the copy of which was also forwarded to Appellate Authority well before the impugned order was passed. But thereafter Appellate Authority has not given any consideration to this fact and thereby impugned order is without application of mind and deserve to set aside.