TaxTMI 
TaxTMI 
2015 (8) TMI 1298
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....IONER : GANGA RAMI REDDY FOR THE RESPONDENT : GP FOR COMMERCIAL TAX (AP) COMMON ORDER: (per Hon'ble Sri Justice G. Chandraiah) W.P.No.18757, 18770 and 18792 of 2015 are filed against the dismissal of T.A.Nos.1275, 1273 and 1274 of 2007, respectively. T.A.Nos.1275, 1273 and 1274 of 2007, were filed before the Tribunal questioning the levy of tax under Section 5C of the A.P. General Sales Tax, 19....
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....ea that Section 5C of the Act has no application to such transactions, and the said plea was accepted by the 1st respondent and the assessment was also completed by order dated 20.02.2004. While so, the 2nd respondent undertook revisional proceedings under Section 20 of the Act, and held that Section 5C of the Act is applicable to the transactions of the petitioner and hence determined the tax pay....
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....rty to file restoration petitions, under sub-section 5A of Section 21 of the Act, within 30 days from the date of communication of the dismissal orders. The petitioner filed restoration petitions but the Tribunal rejected the restoration petitions stating that they were filed beyond the prescribed period of limitation. Hence, these writ petitions. 3. Heard learned counsel for the petitioner and t....
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....e the Tribunal, learned counsel for the petitioner submits that the default orders dated 06.09.2011 were communicated to the petitioner on 26.12.2011 and a copy of the said orders was sent to the Deputy General Manager (Law) who advised the petitioner to file restoration petitions and that thereafter restoration petitions were filed before the Tribunal on 30.04.2012 and the Tribunal rejected the p....