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U. DURGA PRASAD RAO, VENKATA JYOTHIRMAI PRATAPA
Sai Raghavendra Trading Corporation – Appellant
Versus
Honble A P Vat Appellate Tribunal – Respondent
ORDER :
VENKATA JYOTHIRMAI PRATAPA, J.
This writ petition is filed under Article 226 of the Constitution of India seeking the following relief:
2. Heard submissions made by Sri ShaikJeelaniBasha, learned counsel for the Writ Petitioner and the learned Government Pleader for Commercial Tax. At the stage of admission, as consented by the learned counsel on both sides, this Court made the following Order.
3. The petitioner is a partnership firm engaged in the business of Cotton and Cotton Seed during tax period 2008-09 and he is dealer on the rolls of the 3rd respond
The petitioner cannot seek exclusion of time taken in writ proceedings for filing an appeal, as the writ petition was entertained and resulted in a final order, constituting an abuse of process.
The right of appeal is a substantive right and should be governed by the law prevailing at the date of the institution of the suit or proceeding.
The main legal point established in the judgment is that the provisions of the 2020 Act should be construed liberally, and the petitioner should not suffer due to procedural complexities or inadverte....
The appellate authority cannot revise its earlier determinations without new grounds, upholding the principle of functus officio in tax matters.
The main legal point established in the judgment is the admissibility of a writ petition challenging Assessment Orders under the CST Act, considering grounds of limitation, lack of opportunity for he....
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