BharatTaxGST

Roopesh Educational Welfare Society (Rews) vs. The Union Of INDIA

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WP/14946/2023HC Andhra PradeshGSTCNR APHC01029138202313 July 2023Bench: U.DURGA PRASAD RAO,VENUTHURUMALLI GOPALA KRISHNA RAO5 pages
For Petitioner: SRI. HARINATH REDDY SOMAFor Respondent: GP FOR REVENUE

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Cause title — parties, addresses and appearances
PRESENT WRIT PETITION NO: 14946 OF 2023 Between: ...PETITIONER 3. Chittoor ...RESPONDENTS FRIDAY. THE FOURTEENTH DAY OF JULY TWO THOUSAND AND TWENTY THREE Delhi. 2. The State of Andhra Pradesh, Rept. By its Principal Secretary, Revenue CTII THE HONOURABLE SRI JUSTICE U.DURGA PRASAD RAO AND THE HONOURABLE SRI JUSTICE VENUTHURUMALLI GOPALA KRISHNA RAO AND 1. The Union of India, Rept. By Secretary, Ministry of Finance, North Block, New 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 a Writ, Order or direction more particularly one in the nature of Writ of Mandamus declare the Order dt.31-05-2022 in Appeal reference No.203705220109498, rejected the Appeal Authority/3rd respondent on technical grounds without giving an Opportunity is illegal, arbitrary, violation of Principles of natural Justice and Contrary to Sec-107 of GST Act and consequently set aside the rejection order consequently directing the Appellate Authority to renumber the Appeal and pass Orders on Merits. lA NO: 1 OF 2023 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to Stay all further Consequential Proceedings in Pursuant to Assessment Orders Department, Secretariat Building, Velagapudi, Amaravathi. Andhra Pradesh. The Joint Commissioner, State Taxes Appellate Authority, Mogalrajapuram, Near Siddhartha College, Vijayawada. 4. The Assistant Commissioner, Goods and Services Tax, Chittoor-I Circle. gift IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) M/s Roopesh Educational Welfare Society (REWS), Rep by Secretary, Kandlagunti Babu, C/0 Chinabba, Aged about 50 Years, R/o. D.No. 28-1428/D, Ramanaqar Colony, Chittoor, Chittoor District. Counsel for the Petitioner(s): SRI. HARINATH REDDY SOMA Counsel for the Respondents 3 & 4 : GP FOR COMMERCIAL TAX Counsel for the Respondent No.2 : GP FOR REVENUE

The Court made the following : ORDER I A Counsel for the Respondent No.1 : SRI HARINATH N (DEPUTY SOLICITOR GENERAL OF INDIA) dt. 19-07-2021 passed by the 4th Respondent Pending disposal of the above Writ Petition.

» 1 WRIT PETITION No.l4946 of 2023 ORDER; (Per Hon ’hie Sri Justice U.Durga Prasad Rao) 2. respondents. (a) Referring to the impugned Appeal Rejection Order dated 3. 31.05.2022, learned Government Pleader would submit that, the appeal was in fact rejected not only copies, but also in view of the fact that the same was filed beyond the V& condoriable period. (b) Learned Government Pleader would further submit that the respondent, but the appeal was filed on 26.11.2021 and since the appeal rejected. Heard learned counsel for petitioner Sri Harinath Reddy Soma and I learned Government Pleader for Commercial Tax representing the The challenge in this writ petition is to the Appeal Rejection Order dated 31.05.2022 passed by the 3"* respondent. HON’BLE SRI JUSTICE U. DURGA PRASAD RAO AND HON’BLE SRI JUSTICE V. GOPALA KRISHNA RAO on the ground of non-receipt of certified was filed beyond the condonable period of 4 months, the same was impugned Assessment Order was passed on 19.07.2021 by the 4^*’

2

4.

Learned counsel for petitioner would submit that the petitioner has fair chance of succeeding in the appeal and therefore, an opportunity may be given to the petitioner to pursue the appeal by condoning the delay.

5.

Having regard to the above respective submissions, in the interest the petitioner depositing 20% of the demanded tax within four (4) weeks from the date of receipt of a copy of this order, failing which, this order shall stands cancelled. No costs. As a sequel, interlocutory applications pending, if any, shall stand closed. / //// A of justice, the Writ Petition is allowed and the delay in filing the appeal is condoned with a direction to the 3"* respondent to admit the appeal and dispose of the same in accordance with the governing law and rules, by affording an opportunity of hearing to both the parties on the condition of K. SRINIVASA RAJU ASSISTANT REGISTRAR ^SECTIONOFFI^R . The Secretary, Union of India, Ministry of Finance, North Block, New Delhi. 2 The Principal Secretary, Revenue CTII Department, State of Andhra Pradesh, Secretariat Building, Velagapudi, Amaravathi, Andhra Pradesh.

3.

The Joint Commissioner, State Taxes Appellate Authority, Mogalrajapuram, Near Siddhartha College, Vijayawada.

4.

The Assistant Commissioner, Goods and Services Tax, Chittoor-I Circle,

5.

One CC to SRI. HARINATH REDDY SOMA Advocate [OPUC]

6.

One CC to SRI. HARINATH N (DEPUTY SOLICITOR GENERAL OF INDIA) fOPUCl 7 Two CCS to GP FOR REVENUE, High Court of Andhra Pradesh. {OUT] 8’ Two CCS to GP FOR COMMERCIAL TAX, High Court of Andhra Pradesh. [OUT]

9.

Two CD Copies MSR Sk

HIGH COURT DATED: 14/07/2023 ORDER WP.No.14946 of 2023 SrA‘A io/o&/?5 ALLOWING THE WP WITHOUT COSTS J I* '

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.