Kossar Ahmad Qureshi, J. - (1.) THIS order will dispose of all the three appeals filed by the appellant against the order of the Dy. Commissioner, Commercial Taxes (Appeals), Jammu for the accounting years 2001 -02, 2002 -03 and 2003 -04. To put in brief the facts are that the appellant for the accounting year 2001 -02 had filed his returns for all the quarters and has also deposited the tax due on the said returns. The Ld. Assessing Authority has passed order under section 7(10) of the J&K GST Act, 1962 where by he increased the sales of the appellant on estimate basis and further demanded interest and imposed penalty. But no demand notice was served upon the appellant. The appellant came to know regarding passing of the assessment order only in May, 2008 when notice for 2001 -02 was received from the recovery agency and the appellant inspected the file. Thereafter an application for copy of the assessment order was filed on 13 -05 -2008 and on the receipt of certified copy of assessment order on 15 -05 -08 before the Ld. Deputy Commissioner, Sales Tax (Appeals) Jammu (hereinafter to be referred as "the Appellate Authority"). The Ld. Appellate Authority issued a notice informing the appellant that the appeal is filed out of time and 50% of the penalty has not been deposited. The appellants counsel appeared before the Ld. Appellate Authority and submitted that only 5% penalty requires to be deposited and the said amount stands deposited on 21 -05 -2008. But the Ld. Appellate Authority was not agreeable to the deposit of 5% of the penalty and insisted that 50% of the penalty be deposited.
(2.) THE appellant filed an application under section 8 of the J&K GST Act, 1962 before the Ld. Commissioner of Commercial Taxes for extending the date of payment of penalty and the Ld. Commissioner vide order dated 28 -03 -2009 extended the date of payment of the demand for a period of one month. Copy of the Commissioner's order is enclosed. For late filing of appeal reference was made to the facts stated in ground No. (3) of the memo of appeal and it was explained that no demand notice was served upon the appellant, hence the limitation may please be counted not from the dale of passing of the assessment order. The case was discussed many a times and finally the Ld. Appellate Authority adjourned the case to 30 -05 -2011. On 30 -05 -2011 when the appellants counsel Shri Suraj Wazir went to the office of the Ld. Appellate Authority, he found that the case is not included in the cause list i.e. in the list of cases fixed for 30 -05 -2011. The counsel therefore, returned.
(3.) ON 29 -07 -2013 the appellant filed an application before the Ld. Appellate Authority for fixation of his case and the stay application. Inspite of best efforts the official staff of the Appellate Authority could not find the appeal file hence the matter remained pending. It was only on 11 -09 -2013 that the Ld. Appellate Authority informed the counsel of the appellant that appeal file has been searched out. The appellant immediately filed an application for inspection of the file on 12 -09 -2013. On inspection the appellant counsel found that on 30 -05 -2011 it is recorded on the record sheet of the appeal file that none has attended on 30 -05 -2011 and that the order shall follow. Then on 31 -0 -5 -2011 there is nothing but that of the order passed and announced. The appellant immediately filed application for certified copy of the Appellate Order and on receiving the appellate order the appeal is being filed.;