Yedla Ramana vs. The Deputy Commissioner Of Central Tax
Held
The Court found that the petitioner approached the court with unclean hands due to discrepancies in the medical certificate submitted to justify the delay in filing the appeal. Therefore, the court declined to exercise its discretionary jurisdiction.
Facts
The petitioner filed a writ petition challenging GST orders that demanded service tax, interest, and penalty. The appeal against the original order was rejected by the appellate authority for being filed beyond the condonable period.
Key Issues
Whether the appellate authority erred in rejecting the appeal due to delay without considering the reasons, and if the petitioner approached the court with clean hands.
Sections Cited
Finance Act
AI-generated summary — verify with the full judgment below
APHC010356572026
IN THE H ( MONDAY, THE HON’BLE THE HON’B WRIT P Between: Shri Yedla Ramana, D.N MGC, Abid Nagar, Akka
The Deputy Commissi Visakhapatnam GST A 2. The Commissioner of (Appeals), Guntur, Ce Revenue Building, Rin
Union of India, Depar (Revenue), North Bloc Counsel for the Petitioner Mr.Anil Bezawada Counsel for the Responde G.P. for Commercial Tax
HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) THE 24th DAY OF AUGUST 2026 PRESENT E SRI JUSTICE NINALA JAYASURYA BLE SRI JUSTICE T.C.D.SEKHAR PETITION No : 24079 of 2026 No.43-53-6/1, Flat No.5, ayapalem, Visakhapatnam – 530016. ...PE AND ioner of Central Tax, Audit Circle, Visakhapatnam – 530 035. f Central Tax (Appeals), O/o.The Com entral Tax and Customs, D.No.3-30-1 ng Road, Guntur-522 007. rtment of Revenue, Represented by its ck, New Delhi. ...RESPON r: ent(S): x
[3543] TITIONER
mmissioner 5, Central Secretary NDENT(S):
2 NJSJ & TCDSJ WP_24079_2026
The Court made the following order: (per Hon’ble Sri Justice Ninala Jayasurya)
Petitioner, claiming to be a Priest and Founder-cum-President of Sri Sri Sri Aadhishakti Nagadevi Alaya Trust, V
The judgment continues below.
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