BharatTaxGST

Star Enterprises vs. The Additional Commissioner (State Tax0 And Appealate Authority

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WP/2447/2025HC Andhra PradeshGSTCNR APHC01003926202504 February 2025Bench: R RAGHUNANDAN RAO,HARINATH.N6 pages
For Respondent: SRI P. PONNA RAO, DEPUTY, SOLICITOR GENERAL OF INDIA

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAV (Special Original Jurisdiction) WEDNESDAY, THE FIFTH DAY OF FEBRUARY fj TWO THOUSAND AND TWENTY FIVE PRESENT THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAQ AND THE HON’BLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 2447 OF 2025 Between: /Star Enterprises, H.No.2-46, Sambavaram Village, Gospadu Mandal, Nandyal Rural, Kurnool District, State of Andhra Pradesh. Rep. by its Proprietor. Mr.Dudekula Mohammed Sohail. ...PETITIONER AND 1. The Additional Commissioner (State Tax) and Appellate Authority,State Tax) and Appellate Authority, Tirupathi, Tirupathi District, State of Andhra Pradesh. 2. The Deputy Assistant Commissioner (ST)-2, Nandyala - II Circle, Nandyala Anantapur District, State of Andhra Pradesh The State of Andhra Pradesh, Rep. by its Principal Secretary, Revenue (CT) Department, Secretariat, Amaravati ,4. The Union of India, Rep. by its Secretary, Ministry of Finance North Block, New Delhi - 110 001. 5. The Central Board of Indirect Taxes and Customs, Rep. by its Chairman, Ministry of Finance, Department of Revenue, North Block, Central Secretariat, New Delhi - 100 001. 3. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue Writ of Mandamus or any other appropriate Writ or Order or direction declaring (i). the action of the 1®* Respondent in rejecting the appeal holding the appeal was preferred by the Petitioner beyond period of limitation by 26 days as contemplated under Section 107 of the Act, 2017 W/o considering the Notification No.53 of 2023 - Central Tax dated:02.11.2023 and GO MS No.551 dated 16.11.2023 issued by the 3 Respondent and without granting sufficient opportunity of being heard rejecting the appeal as arbitrary, contrary to law, without jurisdiction and in rd violations of principles of natural justice, (ii). the Proceedings passed by the 2 nd Respondent dated 10.02.2023 without signatures in the proceedings is also not valid in the eye of law and the same is in violations of principles of natural justice and without jurisdiction and consequently set-aside the proceedings of the 1®' Respondent dated 24.08.2023 and proceedings of the Respondent dated 10.02.2023 are liable to be set- aside as null and void. lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased to suspend the operation of the Proceedings dated 24.08.2023 and the proceedings of the 2""^ Respondent dated 10.02.2023 passed for the tax period June to September 2022 pending disposal of the above writ petition, as otherwise, the Petitioner will be put to irreparable loss and hardship. Counsel for the Petitioner : SRI SHAIK JEELANI BASHA Counsel for the Respondent Nos.1 to 3 : GP FOR COMMERCIAL TAX Counsel for the Respondent No.4 : SRI P. PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.5 : M/s. SHANTI CHANDRA, SC FOR CBITC

The Court made the following: ORDER

w APHC010039262025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3488] WEDNE AY, THE FIFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 2447/2025 Between: Star Enterprises ...PETITIONER AND The Additional Commissioner State Tax And Appellate Authority and Others Counsel for the Petitioner: ...RESPONDENT(S) 1.SHAIKJEELANI BASHA Counsel for the Respondent(S):

1.

GP FOR COMMERCIAL TAX The Court made the following Order: The petitioner having suffered an order of assessment, dated 10.02.2023, had filed an appeal before the 1®* respondent, on 06.07.2023. This appeal was rejected on the ground of limitation as the appeal should have been filed by 10.05.2023 whereas the appeal had been filed with a delay of 26 days which cannot be condoned as the appellate authority does not have power to condone the said delay.

2.

Aggrieved by the said order, the petitioner has approached this Court, by way of the present Writ Petition.

3.

It is the case of the petitioner that the Government of Andhra Pradesh, under G.O.Ms.No.551, dated 16.11.2023, had extended the period of limitation, for filing of an appeal, against any order passed before 31.03.2023, under Section 73 or 74 of the G.S.T Act, up to 31 January, 2024. The petitioner contends that the appellate authority without referring to this G.O. had applied the provisions of the GST Act and more specifically Section 107 of the GST Act to hold that the appeal was beyond limitation.

4.

Sri Shaik Jeelani Basha, learned counsel for the petitioner would contend that once G.O.Ms.No.551, dated 16.11.2023 is applied, an appeal would be within time.

5.

In view of G.O.Ms.No.551, dated 16.11.2023, this Writ Petition is allowed setting aside the order of rejection of appeal, dated 24.08.2023, and remanding the matter back to the appellate authority for consideration of the question of delay, in filing of the appeal, in terms of G.O.Ms.No.551, dated 16.11.2023, and to pass the orders thereon. There shall be no order as to costs. As a sequel, pending miscellaneous petitions, if any, shall stand closed. A VIJAYA BABU ASSISTANT REGISTRAR //// To, SECTION OFFICER

1.

The Additional Commissioner (State Tax) and Appellate Authority, State Tax) and Appellate Authority, Tirupathi, Tirupathi District, State of Andhra Pradesh.

2.

The Deputy Assistant Commissioner (ST)-2, Nandyala - II Circle, Nandyala Anantapur District, State of Andhra Pradesh.

3.

The Principal Secretary, Revenue (CT) Department, State of Andhra Pradesh, Secretariat, Amaravati.

4.

The Secretary, Union of India, Ministry of Finance North Block, New / Delhi- 110 001. 5. The Chairman, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, North Block, Central Secretariat, New Delhi- 100 001. 6( One CC to Sri Shaik Jeelani Basha, Advocate [OPUC]

7.

Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. / [OUT] /

8.

One CC to Sri P. Ponna Rao, Deputy Solicitor General of India (OPUC)

4.

One CC to M/s. Shanti Chandra, SC for CBITC (OPUC) TO.Three C.D. Copies. Cnr

n HIGH COURT DATED;05/02/2025 ORDER WP.No.2447 of 2025 ALLOWING THE W.P. WITHOUT COSTS

Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.