2022 (12) TMI 1034

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....HON'BLE SRI JUSTICE U. DURGA PRASAD RAO AND HON'BLE SRI JUSTICE T. MALLIKARJUNA RAO Petitioner and Advocate : M.V.J.K. Kumar Respondent and Advocate : GP For Commercial Tax, Y.N. Vivekananda ORDER: (PER UDPR, J) The petitioner seeks writ of mandamus to set aside the impugned appeal rejection order dated 25.10.2022 passed by the 3rd respondent vide order in Appeal No. DIN 20221055AS0000....

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....ismissed on the sole ground that the appeal was filed with a further delay of two months and twenty days and as per Section 107 of the GST Act, the delay could be condoned for a period of one month and since the appeal was exceeding the limitation, the appellate authority is not vested with the powers to condone the said delay beyond 30 days. Accordingly, the appeal was rejected for admission. ....

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.... for the State of Telangana in W.P. No.27071 of 2022, where under in similar circumstances, the writ petition was allowed and the matter was remitted to the primary authority for reconsideration of petitioner's case. 4. Learned Government Pleader for Commercial Taxes - II opposed the writ petition stating that the petitioner has not filed the appeal within the time and instead filed the appeal ....

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....applies with all its fours to the case on hand. The petitioner preferred appeal but it was rejected for the reasons discussed supra. In that view of the matter and as the GST Tribunal has not been constituted as per the provisions of the Act so as to enable the petitioner to pursue his further legal remedies, in the interest of justice, we consider it apposite to allow the writ petition and remit ....