Mandavalli Venkateswara Rao vs. The Union Of INDIA
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Cause title — parties, addresses and appearances
The Court made the following; ORDER 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 A.O No. DIN3722052356990 dated 22.05.2023 passed by the 2"" Respondent and the Order No. ZD3705230179275 dated 20.10.2022 passed by the 3"* Respondent.
WRIT PETITIONNo.18639 of 2023 ORDER; (per UDPR, J) The petitioner seeks writ of mandamus to declare the Order vide A.O.No.DIN3722052356990, dated 22.05.2023 passed by the 2"‘‘ respondent and the order No.ZD3705231079275, dated 2. petitioner, learned Deputy Solicitor General for the respondent. respondents No.2 & 3 and learned Government Pleader for Finance for the 4“* respondent. Learned counsel for petitioner would submit that Assistant
Commissioner (ST) (FAC), ..Parvathipuram Circle, assessed the petitioner to tax and penalty under Section 74(1) of APGST/CGST Act for an amount of ?41,76,972/- and challenging the same the petitioner filed the appeal, hut. the same was rejected on a technical Heard Ms.Jyothi Ratha Anumolu, learned counsel for HON’BLE SRI JUSTICE V DURGA PRASAD RAO AND HON’BLE SMT. JUSTICE VE^Nfe^TA JYOTHIRMAIPRATAPA 20.10.2022 passed by the 3rd respondent as illegal and arbitrary and for a consequential direction.' • * learned Government Pleader for Commercial Tax-II for 2-. ■
We ground that the appeal The learned condonable period. that since Tribunal has P-used d,e record and also fl,e decision in W.P.No.27071 of 2022. In similar cncumslances, learned Division Bench Of drcHi^ Com.. eons-dered dre GST Tribunal has not been con mted ™oer Section 112 Of dre COST AC and dremby. dm pedtioner was filed beyond the counsel furdter submits drat since the Appellau no. been constimted under secdon 112 ofAPGSTAc. 20.7 to cany dte matter to dre Appbllatb Tribunal, dte writ peddon .3 med and unless the delay is condohed and the peddoner is given an opportunity to pumue dre appeal.,peddoner will be put m much bamsh-p. Learned counsel also relied upon the order of «.e icon Bench of the High Court for the State of Telangana in W.P.No.27071 of 2022. where under in similar circumstances, dre wn. petition was allowed and the matter was remided m the Ptnnaty authority for mconsideStic^ni^eddoner-s case. Learned Govenunent Pleader while opposing dte writ peddon would submit thaL in case the Court inclined to allow the wnt peddon. suitable tenns may be imposed.
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I . should not be left without any remedy, held that it would be just and proper if the entire matter was remitted back to the 2’*' respondent therein to reconsider the case of the petitioner and pass appropriate order in accordance with law. Needless to emphasize that the above said decision applies witii all its fours to the case on hand. As can be seen .from the impugned order dated 22.05.2023, the 2“* respondent has rejected
the appeal on the ground that the appeal was filed with an uncondonable delay period of 69 days. In that view of the matter and as the GST Tribunal has not been constituted as per the provision of the Act so as to enable the petitioner to pursue his further legal remedies, in the . interest of justice, we consider it apposite to allow the writ petition, and condone the delay in filing
the appeal and remit the matter back to the 2"'* respondent for considering the appeal and pass an appropriate order after hearing both parties, on the condition of petitioner depositing 10% of the disputed tax over arid above the. amount said to have been deposited by the petitioner within three (3) weeks from the date of receipt of copy of this order.
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Accordingly, this Writ Petition is allowed. No costs. //// I 3. \ As a sequel, interlocutory applications pending, if any, in this case shall stand closed. M. SRINIVAS assistant registrar
The Additionei c ■™'. ’ WOOtof Vijayawada. NTR (Appeals), Appellate Authority, S <=-c,e, Vizlanaga.™ ■ P^^esh“2« State of Andhra Guritur District. O'Boe. Velagapudi,An,a%vati,
One CC to 'wSaft *"□ ^",“'’1°'“' Advocate [OPUCJ [OPUC] ■ ™"’’ Solidtor General of India Advocate P'onning, High Court of Andhra Pradesh
Two C.D. Copies Cnr AG To.
/ HIGH COURT DATED:26/07/2023 ORDER WP.No.18639 of 2023 ALLOWING THE W.P. WITHOUT COSTS 2 1 SFP 2023 n . Current Section
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.