2023 (8) TMI 1629

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....br>WRIT PETITION NO: 17349 OF 2023 - -<br>GST<br>THE HON&#39;BLE SRI JUSTICE U. DURGA PRASAD RAO AND THE HON&#39;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 t....

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....ellate authority on a technical ground that 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 Divi....

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.... of cancellation. Though he preferred the appeal, 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 e....

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....iate order in accordance with law. 7. Upon considering 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 appe....