Belated appeal rejected for unexplained delay, with prior participation and proper assessment procedure supporting refusal to admit it.

A belated appeal may be refused where the appellant fails to give a credible and satisfactory explanation for a long delay, especially when the record shows earlier participation in the proceedings and service attempts for the notices and assessment order. The document notes that the assessment was completed following the prescribed procedure under Rule 64 of the Andhra Pradesh Value Added Tax Rules, 2005, and that no infirmity was found in the appellate authority's refusal to admit the delayed appeal. The writ challenge was therefore treated as lacking merit, and the order declining to entertain the appeal was left undisturbed.

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Issues: Whether the appellate authority was justified in rejecting the appeal as time-barred for an unexplained delay of 2 years 4 months and 20 days.

Analysis: The challenge arose from a consequential assessment passed after remand. The record indicated that notices and the assessment order had been attempted to be served and the assessee had earlier participated in the appellate process. The writ petition did not satisfactorily explain how the demand notice was received or why the assessee had remained absent despite the earlier proceedings. In the absence of a credible explanation for the long delay, and in view of the assessment having been completed in accordance with the procedure under Rule 64 of the Andhra Pradesh Value Added Tax Rules, 2005, no infirmity was found in the appellate order refusing admission of the belated appeal.

Conclusion: The rejection of the appeal for delay was upheld and the challenge failed.

Final Conclusion: The writ petition was held to be without merit, and the impugned order declining to entertain the delayed appeal was left undisturbed.

Ratio Decidendi: A belated appeal can be rejected where the appellant fails to furnish a credible and satisfactory explanation for the delay, particularly when the record shows prior participation in the proceedings and due compliance with the prescribed assessment procedure.

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