https://www.taxtmi.com/caselaws?id=786089 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. en-us Wed, 04 Feb 2026 00:00:00 +0530 Fri, 06 Feb 2026 09:25:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786089 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. Case-Laws VAT / Sales Tax Wed, 04 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786089