2023 (6) TMI 689

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...., VAT & Sales Tax<br>HON'BLE SRI JUSTICE U. DURGA PRASAD RAO AND HON'BLE SRI JUSTICE T. MALLIKARJUNA RAO For the Petitioner : Guduri Venkateswara Rao For the Respondent : GP For Commercial Tax ORDER: (PER HON'BLE SRI JUSTICE U. DURGA PRASAD RAO) Challenge in this writ petition is to the order dated 12.11.2021 of the 5th respondent confirming the revision and consequent notice dated 20.....

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....arby place as godown of the petitioner was under renovation and remaining stock of 5000 and odd bags were sold on the date of inspection to various customers was not taken into consideration by the 1st respondent. (b) Aggrieved, the petitioner filed appeal before the 4th respondent and the said authority remanded the matter back to the 1st respondent by an order dated 20.11.2017 for de no....

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....nce the writ petition. 3. Learned Government Pleader opposed the writ petition on the ground that there is an alternative and efficacious relief of appeal available to the petitioner. 4 Heard. 5. It is true that as against the impugned order dated 12.11.2021 of the 5th respondent confirming the revision, appeal would lie before AP VAT Appellate Tribunal, Visakhapatnam. However, the petiti....

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....eged deficit of stock of 11,179 bags of cement but the same was not considered properly by the concerned authorities. Since the said aspect is a pure question of fact which can well be appreciated by AP VAT Appellate Tribunal if an appeal were to be filed before the Tribunal, we are of the considered view that the delay in filing the appeal can be condoned and liberty can be given to the petitione....