2024 (4) TMI 814

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....the Petitioner : Kolluri Arjun Chowdary For the Respondent : GP For Commercial Tax (AP) ORDER (PER RAVI NATH TILHARI, J) Heard Ms. Jyothi Ratna Anumolu, learned counsel representing learned counsel for the petitioner and learned Government Pleader for Commercial Tax for respondents. 2. With the consent of learned counsel for the parties, the writ petition is decided at this stage. ....

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....ndia and consequently set-aside the same and to pass" 4. Learned counsel for the petitioner submits that against the order of assessment, the petitioner filed T.A. No. 23 of 2015 after complying with the statutory deposit of 25%. The appeal has been dismissed for default on 19.07.2023. The petitioner after acquiring knowledge of such dismissal, applied for the restoration of appeal on 01.04.202....

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.... assessment is from Aug-2008 to Oct-2010. He submits that from the dismissal order, it is evident that the petitioner inspite of having been granted several adjournments, was not turning up for hearing and consequently, the appeal was dismissed for default. He submits that the direction for disposal of restoration application may be issued but under the circumstances, the petitioner deserves to be....

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....application for restoration (Ex. P4) within a period of six weeks from the date of a copy of this order is produced before the said authority and if the appeal is restored, to decide the same also expeditiously and till such time, any coercive action, pursuant to the notices for recovery of outstanding dues towards the alleged unpaid tax amounts, deserves to be stayed, subject to the condition tha....