The State Of Andhra Pradesh vs. Andhra Cements, Vijayawada
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Cause title — parties, addresses and appearances
order vide Assessment No.2848/92-93/CST/Interest, dated 02-09-2004, for the period of 1992-1993, fixing the liability of the petitioner as Rs.37,30,791/- and interest of Rs.6,52,888/-. Questioning the validity of the aforesaid order, the assessee- respondent herein filed W.P.Nos.17234 of 2006 and 17240 of 2006 and the petitioner herein had withdrawn the said Writ Petitions on 17-01-2007 with a liberty to avail the other remedies. Thereafter, the respondent herein preferred Statutory Appeal, before the Appellate Deputy Commissioner and the Appellate Deputy Commissioner vide order, dated 23-08-2007, dismissed the said
2 Appeal on the ground that the Appeal was filed beyond sixty (60) days and it would not be within the competence of the Appellate Authority to condone the delay.
Feeling aggrieved by the aforesaid order passed by the first Appellate Authority, the assessee-respondent herein filed an Appeal before the Appellate Tribunal under Section 21 of the Act. The Appellate Tribunal vide the impugned order allowed the said Appeal, T.A.No.399 of 2007. Assailing the validity of the said order passed by the Sales Tax Appellate Tribunal in T.A.No.399 of 2007, the present revision came to be instituted.
It is very much evident from a perusal of the Grounds of Appeal that the question of law framed and sought to be agitated by the petitioner is as follows: “Whether the Sales Tax Appellate Tribunal is correct in holding that the period of sixty (60) days has to be reckoned by taking into consideration the date of receipt of the Appeal papers by the Postal Authorities”?
The provision of law which is germane and relevant for the purpose of adjudication of the issue in the present Tax Revision Case is Section 21 of the Act, which deals with the Appeal to the Appellate Tribunal. Section 19 of the Act deals with the Appeals. According to Section 19 of the Act any dealer objecting to an order passed or proceeding recorded by any authority under the provisions of the Act, may within (30) days from the date of the
3 order passed or proceeding was served on him, may prefer an Appeal to the Appellate Authority. Proviso to sub-Section (1) of Section 19 of the Act enables the Appellate Authority to admit the appeal till sixty (60) days subject to the Appellant showing sufficient cause for preferring an Appeal beyond (30) days. In the present case, on 17-01-2007, the composite High Court of Andhra Pradesh permitted the respondent to withdraw the Writ Petition with a liberty to avail the other remedies. It is also not in dispute that on 17-03-2007, the respondent sent an Appeal to the Appellate Tribunal by Registered Post. The issue is whether the date of sending the Appeal by Registered Post is the criteria or the date of receipt of the Appeal by the Appellate Authority is the criteria.
In this context, it is appropriate to refer to Rule 33 of the Andhra Pradesh General Sales Tax Rules, 1957. Rule 33 of the Rules deals with the Appeals and Revisions. Sub Rule (3) of 33 of the Rules, in unequivocal and clear terms, stipulates that the Appeal may be sent to the Appellate Authority by Registered Post and can be presented to that authority or to such officer, as the Appellate Authority may appoint in that behalf. It is not in controversy that on 17-03-2007, the assessee-respondent herein sent the Appeal by Registered Post and the Appellate Authority received the same on 20-03-2007. Sub Rule (3) of Rule 33 of the Rules, as mentioned supra, clearly stipulates that Appeal can be sent to the Appellate Authority by Registered Post. Therefore, the
4 date of sending by Registered Post shall necessarily be taken into consideration for the purpose of competence of the Appellate Authority to condone the delay. In fact, a perusal of the order passed by the Sales Tax Appellate Tribunal shows that the Appellate Tribunal, after extensively and elaborately analyzing the relevant provisions of law and by placing reliance on the earlier judgment, came to the conclusion in favour of the assessee- respondent herein. In the considered opinion of this Court, the conclusion arrived at by the Sales Tax Appellate Tribunal by any stretch of imagination, in the absence of any error, cannot be faulted and this Court does not find any question of law in favour of the Revision Petitioner under sub-Section (1) of Section 22 of the Andhra Pradesh GST Act.
For the aforesaid reasons, this Tax Revision Petition is dismissed. There shall be no order as to costs.
As a sequel thereto, miscellaneous petitions, if any pending, shall also stand closed. ___________________ A.V. SESHA SAI, J
______________________________ V.GOPALA KRISHNA RAO, J
Date: 23.02.2023 MDP
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.