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Petitioner allowed to re-submit the appeal after curing the defects pointed out by the department.

Appeal — In the absence of curing defect, the appeal was dismissed as Rejected.  The Petitioner is given liberty to re-submit appeal within three weeks and the appellate authority may considers the representation of appeal and if re-presentation is in order, takes the appeal on file, gives a date for hearing and disposes of the appeal on merits expeditiously. — P.P. Vincent Proprietor, M/S. United Impex Vs. The Intelligence Officer, Squad No.IV, Sgst Department Thrissur, The Deputy Commissioner (Appeals) Department of Commercial Taxes, Thrissur and The Assistant Commissioner (Appeals), SGST Department, Thrissur [2019] 14 TAXLOK.COM 094 (Kerala)