TaxTMI 
TaxTMI 
2023 (8) TMI 1629
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....3 - -<br>GST<br>THE HON'BLE SRI JUSTICE U. DURGA PRASAD RAO AND THE HON'BLE SMT. JUSTICE VENKATA JYOTHIRMAI PRATAPA For the Petitioner: SRI. SRINIVASA RAO KUDUPUDI For the Respondents 1 to 3: GP FOR COMMERCIAL TAX For the Respondent 4: SRI. N. HARINATH, Dy. SOLICITOR GENERAL ORDER (per VJP, J) Petitioner seeks writ of mandamus to declare the action of the 1st respondent in cance....
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....the appeal was filed beyond the condonable period. Learned counsel further submits that since the Appellate Tribunal has not been constituted under section 112 of APGST Act, 2017 to carry the matter to the Appellate Tribunal. As there is no alternative efficacious remedy, this writ petition is filed. Learned counsel also relied upon the order of the Division Bench of the High Court for the State o....
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....al, since it is filed beyond the condonable period, 2nd respondent by endorsement dated 27.06.2023 rejected the appeal. Hence, the writ petition. 4. Learned Government Pleader for Commercial Taxes while opposing the writ petition would submit that, in case the Court inclined to allow the writ petition, suitable terms may be imposed. 5. It is evident that in the present case, the impugned order ....
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....g the submissions made by the learned counsel for petitioner and also the decision of the High Court for the State of Telangana in W.P. No.27071 of 2022, we are of the opinion that the above said decision is helpful to the case of the petitioner. As can be seen from the impugned order dated 27.06.2023, the 1st respondent has rejected the appeal on the ground that the appeal was filed beyond the co....