https://www.taxtmi.com/caselaws?id=395116 Statutory appeal periods with an express outer limit on condonation cannot ordinarily be bypassed through writ jurisdiction. Under the Andhra Pradesh Value Added Tax Act, an appeal had to be filed within thirty days, with condonation limited to a further thirty days; after that limit, the appellate authority lacked jurisdiction to admit the appeal. A delayed writ challenge, unsupported by sufficient cause, should therefore not be used to revive the barred remedy, and interference with the assessment order was unwarranted. Rejection of delay condonation is not an adjudication on merits, so the assessment order does not merge with the order declining to admit the time-barred appeal. en-us Wed, 06 May 2020 00:00:00 +0530 Tue, 30 Jun 2026 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395116 Statutory appeal periods with an express outer limit on condonation cannot ordinarily be bypassed through writ jurisdiction. Under the Andhra Pradesh Value Added Tax Act, an appeal had to be filed within thirty days, with condonation limited to a further thirty days; after that limit, the appellate authority lacked jurisdiction to admit the appeal. A delayed writ challenge, unsupported by sufficient cause, should therefore not be used to revive the barred remedy, and interference with the assessment order was unwarranted. Rejection of delay condonation is not an adjudication on merits, so the assessment order does not merge with the order declining to admit the time-barred appeal. Case-Laws VAT / Sales Tax Wed, 06 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395116