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of <h1>Supreme Court dismisses appeals due to delayed order communication</h1> <h3>State of Andhra Pradesh Versus Khetmal Parekh & M. Ramakishtaiah and Co.</h3> State of Andhra Pradesh Versus Khetmal Parekh & M. Ramakishtaiah and Co. - [1994] 93 STC 406 (SC) The Supreme Court dismissed Civil Appeal No. 491 of 1977 and Civil Appeal No. 1014 of 1977 as the orders were communicated to the assessee after the expiry of the prescribed time period without a proper explanation. The High Court's reasoning on communication of orders was not necessary.
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