2023 (2) TMI 816

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....AO AND HON'BLE SRI JUSTICE T. MALLIKARJUNA RAO For the Appellant : Singam Srinivasa Rao For the Respondent : GP For Commercial Tax ORDER: (PER UDPR, J) The petitioner seeks writ of mandamus to set aside the impugned appeal rejection order dated 16.09.2022 passed by the 2nd respondent vide order in Appeal No. DIN 3721122210337 in Special Appeal No. SPL/VZM/447/2022-23, for not filing th....

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....d with a further delay of 113 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. Hence, the present writ petition. 3. Learned counsel for petitioner....

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....milar 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 beyond the condonable period and therefore, the 3rd respondent has righ....

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.... 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 the matter back to the primary authority i.e., 1st respondent to re-cons....