https://www.taxtmi.com/caselaws?id=212989 Section 31(1) of the Andhra Pradesh Value Added Tax Act, 2005 was construed as allowing condonation only within the prescribed period plus a further thirty days, creating a maximum outer limit of sixty days. A special statute with an express condonation cap does not permit exclusion of time spent pursuing a writ petition by applying principles analogous to section 14 of the Limitation Act, and equitable doctrines cannot override the statutory bar. The earlier writ petition, dismissed at admission without any direction to exclude time, did not create any entitlement to deduct that period, and a co-ordinate Bench could not indirectly vary that earlier order. The appellate authority therefore had no power to condone delay beyond sixty days. en-us Tue, 25 Jan 2011 00:00:00 +0530 Thu, 03 Jul 2014 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212989 Section 31(1) of the Andhra Pradesh Value Added Tax Act, 2005 was construed as allowing condonation only within the prescribed period plus a further thirty days, creating a maximum outer limit of sixty days. A special statute with an express condonation cap does not permit exclusion of time spent pursuing a writ petition by applying principles analogous to section 14 of the Limitation Act, and equitable doctrines cannot override the statutory bar. The earlier writ petition, dismissed at admission without any direction to exclude time, did not create any entitlement to deduct that period, and a co-ordinate Bench could not indirectly vary that earlier order. The appellate authority therefore had no power to condone delay beyond sixty days. Case-Laws VAT and Sales Tax Tue, 25 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212989