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.

2. 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