REDDY ENTERPRISES Vs. APPELLATE AUTHORITY

JUDGEMENT

(1.) Heard Sri Venkatram Reddy Mantur, learned counsel for the petitioner and Sri S. A. V. Saikumar, learned Assistant Government Pleader for Commercial Taxes for the respondents.

(2.) This writ petition has been filed under Article 226 of the Constitution of India for the following reliefs:

(3.) The petitioner - M/s. Reddy Enterprises, Vijayawada challenges the Order dtd. 27/5/2024 (Ex.P1) passed by the Additional Commissioner (ST), Vijayawada (P1). By the said Order, the petitioner's appeal has been rejected at the admission stage on the ground that the appeal was filed beyond the prescribed limitation of three months, and also beyond further condonable period of one month under Sub-Sec. (4) of Sec. 107 of the Andhra Pradesh Goods and Services Tax Act, 2017 (in short 'APGST Act'), and the said Appellate Authority had no jurisdiction under the APGST Act to condone the delay beyond condonable period of one month.