https://www.taxtmi.com/caselaws?id=395116 A statutory appeal filed beyond the maximum condonable period under the Andhra Pradesh Value Added Tax Act could not be revived through writ jurisdiction, because the appellate authority had no power to condone delay after the outer limit expired. The article states that constitutional writ remedies should not be used to bypass an exhaustive limitation scheme where no sufficient cause for delay is shown. It also notes that refusal to condone delay does not amount to a merits decision on the assessment, so the assessment order does not merge with the appellate refusal 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 A statutory appeal filed beyond the maximum condonable period under the Andhra Pradesh Value Added Tax Act could not be revived through writ jurisdiction, because the appellate authority had no power to condone delay after the outer limit expired. The article states that constitutional writ remedies should not be used to bypass an exhaustive limitation scheme where no sufficient cause for delay is shown. It also notes that refusal to condone delay does not amount to a merits decision on the assessment, so the assessment order does not merge with the appellate refusal 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