M/S. Sri Manjunatha Traders New Firm vs. The Commercial Tax Officer - Ii
Held
The Court granted liberty to the petitioner to file an appeal before the Appellate Deputy Commissioner within fifteen days. The appeal shall not be dismissed on the ground of limitation.
Facts
The petitioner challenged an order refusing Input Tax Credit and imposing tax liability. The order was appealable, and the period of limitation was suspended due to Supreme Court directions.
Key Issues
Whether the petitioner should be allowed to appeal against the order despite the initial refusal, considering the suspension of limitation periods.
AI-generated summary — verify with the full judgment below
THE HON’BLE SRI JUSTICE JOYMALYA BAGCHI
AND THE HON’BLE SRI JUSTICE K.SURESH REDDY WRIT PETITION No.15191 of 2021 (Taken up through video conferencing) ORDER: (Per Hon’ble Sri Justice Joymalya Bagchi) Order dated 02.06.2021 passed by the learned Commercial Tax Officer-II, Proddatur, refusing to give the Input Tax Credit to the petitioner assessee and imposing a tax liability of Rs.28,210/- is the subject matter of challenge in this Writ Petition. We note that the order is an appealable one and in view of the suspension of the period of limitation in the light of the directions given by the Hon’ble Supreme Court in In re cognizance for Extension of Limitation1, we give liberty to the petitioner to prefer an appeal before the Appellate Deputy Commissioner (CT), Tirupati within fifteen (15) days from date and in the event such an appeal is filed, in accordance with law, the same shall not be dismissed on the point of limitation. All other issues are kept open. With the above direction, the Writ Petition is disposed of. There shall be no order as to costs. As a sequel, Miscellaneous Petitions, if any, pending in the Writ Petition shall stand closed. ____
The judgment continues below.
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