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of <h1>Court allows special appeals due to delayed service beyond limitation period, setting aside order, based on delay.</h1> The High Court of Andhra Pradesh allowed special appeals challenging an order passed by the Commissioner of Commercial Taxes due to delayed service beyond ... - Issues Involved: Challenge to order dated May 17, 1996 passed by Commissioner of Commercial Taxes, Hyderabad due to delay in service.Summary:The High Court of Andhra Pradesh heard special appeals challenging an order dated May 17, 1996 passed by the Commissioner of Commercial Taxes, Hyderabad. The appellants contended that although the order was dated May 17, 1996, it was actually dispatched much later, on November 1, 1996, which was beyond the statutory limitation period. The record confirmed this delay in dispatch. Citing a precedent from the Supreme Court, the appellants argued that in the absence of a satisfactory explanation for the delayed service, it should be presumed that the order was not made on the purported date. Relying on this argument, the High Court allowed the special appeals, setting aside the order passed in revisions without any costs. Other issues raised in the case were left open for further consideration. The appeals were thus allowed based on the delay in service of the order, leading to its setting aside.
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