2004 (9) TMI 608

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....by BILAL NAZKI, J.-Order dated May 17, 1996 passed in the revisions, by the Commissioner of Commercial Taxes, Hyderabad, has been challenged by way of these special appeals.   2. One of the grounds agitated to strike down the impugned order is that though the order is shown to have been passed on May 17, 1996, it was actually passed some time after May 17, 1996. Admittedly May 17, 1996 ....

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....s the dated May 17, 1996, whereas it has been passed much after that. In this connection, the learned counsel for the appellants has placed reliance on a judgment of the honourable Supreme Court in State of Andhra Pradesh v. M. Ramakishtaiah & Co. [1994] 93 STC 406, wherein under similar circumstances, the Supreme Court held that in the absence of any explanation, whatsoever, for the delayed servi....