2026 (7) TMI 703

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....2026<br>WRIT PETITION NO: 17704/2026 - -<br>GST<br>HONOURABLE SRI JUSTICE NINALA JAYASURYA AND HONOURABLE SRI JUSTICE T.C.D. SEKHAR Counsel for the Petitioner: Devalaraju Anil Kumar. Counsel for the Respondent(S): GP For Commercial Tax. ORDER: (PER NJS,J) &nbsp;Heard learned counsel for the petitioner. Also heard Mr. Mannam Venkata Krishna Rao, learned Government Pleader for Commercial....

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....eatment during the relevant period i.e., from March, 2025 till June, 2025. Further that as the proprietor alone has access to the GST common portal, an appeal could not be filed within the statutory period against the Assessment Order dated 18.03.2025. He submits that however, petitioner filed an appeal with delay of about 17 days and Appellate Authority/respondent No. 2 vide Endorsement dated 23.....

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....ated 23.08.2025. Making the said submissions, learned counsel seeks appropriate orders by setting aside the Endorsement in question. 6. On the other hand, learned Government Pleader for Commercial Tax, while refuting the said contentions, submits that Endorsement of respondent No. 2 and the observation made therein for rejecting the appeal is valid, legal and warrants no interference by this Co....

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....Court keeping in view the statutory limitations, is of the opinion that the remedy of appeal may not be efficacious. Be that as it may. 10. In similar circumstances, a co-ordinate Bench of this Court in Mastek Engineering Private Limited, (referred to supra), was pleased to condone the delay of 73 days, however, subject to payment of costs by observing that &#39;appeal is a valuable statutory r....