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KOTLA KANAKESWARA RAO vs. ADDITIONAL COMMISSIONER
(Andhra Pradesh High Court)

Hon'ble Judges:

U. DURGA PRASAD RAO
A.V. RAVINDRA BABU
Pet. Counsel
Anil Bezawada
Varun Byreddy
Res. Counsel
---

Petitioner / Applicant

KOTLA KANAKESWARA RAO
Respondent ADDITIONAL COMMISSIONER
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Sep 22, 2023
Order No.

WRIT PETITION No.22926 of 2023

Citation

2023(9) TAXREPLY 8041
Original Order
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ORDER

ORDER: (PER HON’BLE SRI JUSTICE U.DURGA PRASAD RAO) The challenge in this writ petition is to the endorsement in Special Appeal No. GST/ELR/133/2021-22, dt. 09.09.2022 passed by the 1st respondent rejecting the appeal filed by the petitioner against the Assessment Order dated 02.01.2022 passed by the 2nd respondent. 2. Heard learned counsel Sri Anil Bezawada representing Sri Varun Byreddy, learned counsel for petitioner and learned Government Pleader for Commercial Tax-I for respondents. 3. As can be seen from the impugned endorsement, the main reasons for rejection of appeal are: i) that the original Assessment Order dated 02.01.2022 was duly served on the same date, but the appeal was filed in manual form on 28.02.2022 and later e-appeal was filed on 01.09.2022 with a delay of six months. ii) the pre-requisite deposit of 10% of the disputed tax has not been paid. On the above two main grounds the appeal was rejected. 4. Learned counsel for petitio....

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