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STAR ENTERPRISES vs. THE ADDITIONAL COMMISSIONER STATE TAX AND APPELLATE AUTHORITY AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

R RAGHUNANDAN RAO
HARINATH.N
Pet. Counsel
Shaik Jeelani Basha
Res. Counsel
Gp For Commercial Tax

Petitioner / Applicant

STAR ENTERPRISES
Respondent THE ADDITIONAL COMMISSIONER STATE TAX AND APPELLATE AUTHORITY AND OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Feb 5, 2025
Order No.

WRIT PETITION NO: 2447/2025

Citation

2025(2) TAXREPLY 12803
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ORDER

ORDER The Court made the following Order: The petitioner having suffered an order of assessment, dated 10.02.2023, had filed an appeal before the 1st respondent, on 06.07.2023. This appeal was rejected on the ground of limitation as the appeal should have been filed by 10.05.2023 whereas the appeal had been filed with a delay of 26 days which cannot be condoned as the appellate authority does not have power to condone the said delay. 2. Aggrieved by the said order, the petitioner has approached this Court, by way of the present Writ Petition. 3. It is the case of the petitioner that the Government of Andhra Pradesh, under G.O.Ms.No.551, dated 16.11.2023, had extended the period of limitation, for filing of an appeal, against any order passed before 31.03.2023, under Section 73 or 74 of the G.S.T Act, up to 31st January, 2024. The petitioner contends that the appellate authority without referring to this G.O. had applied the provisions of the GST Act and more specific....

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