https://www.taxtmi.com/caselaws?id=161838 The High Court of Andhra Pradesh allowed special appeals challenging an order passed by the Commissioner of Commercial Taxes due to delayed service beyond the statutory limitation period. The court accepted the appellants' argument that the order, dated May 17, 1996, was actually dispatched on November 1, 1996, leading to the presumption that it was not made on the purported date. The appeals were allowed, setting aside the order passed in revisions without costs, with other issues left open for further consideration. The outcome was based on the delay in service of the order. en-us Wed, 29 Sep 2004 00:00:00 +0530 Fri, 07 Feb 2014 17:50:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161838 The High Court of Andhra Pradesh allowed special appeals challenging an order passed by the Commissioner of Commercial Taxes due to delayed service beyond the statutory limitation period. The court accepted the appellants' argument that the order, dated May 17, 1996, was actually dispatched on November 1, 1996, leading to the presumption that it was not made on the purported date. The appeals were allowed, setting aside the order passed in revisions without costs, with other issues left open for further consideration. The outcome was based on the delay in service of the order. Case-Laws VAT and Sales Tax Wed, 29 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161838