ORDER 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 11of the J&K GST Act, 1962. 2. 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. 3. Heard arguments from both the sides also perused the file. 4. Mr. Amit Gupta Advocate for respondents has submitted that order passed by the Ld. Appellate Authority is legal and well reasoned order passed in consonance with law which do not call any interference. 5. 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. 6. For the perusal of the order impugned reveals the dismissal of appeal by Appellate Authority on two counts one for payment of 5% of penalty and another late filing of appeal. The appellant has no doubt obtain stay order regarding 5% of penalty but has not explain the delay caused in filing the appeal. Though obtained several opportunities but fail to explain the delay. I have also gone through the memorandum of appeal filed by the appellant, no where I found any ground with regard to Condonation or late filing of appeal before Appellate Authority. The appeal of the appellant under section 11 has therefore been dismissed by the Appellate Authority as no case for Condonation of delay was made out by the appellant. 7. The appeal of the appellant under section 11 has therefore been dismissed by the Appellate Authority as no case for Condonation of delay was made out by the appellant. 7. Viewed thus, the order impugned does not suffer from any illegality or irregularity and does not warrant any interference by this Tribunal. The appeal is accordingly dismissed an shall be consigned to records. Stay, if any, granted by the Commissioner, Commercial Taxes, Jammu is hereby vacated. Copies of this order shall be forwarded to the Appellate Authority, Jammu and Assessing Authority, Udhampur-ll. Record call be sent back forthwith.