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RAVI NATH TILHARI, KIRANMAYEE MANDAVA
Reddy Enterprises, Vijayawada, rep. by its Proprietrix Smt. Modem Jayamma – Appellant
Versus
Appellate Authority & Additional Commissioner (ST) Vijayawada – Respondent
JUDGMENT :
(Ravi Nath Tilhari, J.)
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:
Facts of the c
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 High Court cannot entertain a writ petition filed beyond the statutory limitation period for appeals as prescribed by special legislation, reaffirming established precedents.
The appeal was within the extended limitation period, and the Appellate Authority erred in dismissing it as time-barred without considering the merits.
The court established that the limitation period for filing appeals under the Goa Value Added Tax Act is subject to exclusion during extraordinary circumstances such as the COVID-19 pandemic, as dire....
An appeal to the Commissioner (Appeals) is barred by time if not filed within the statutory period specified in the Finance Act, 1994, and requires sufficient cause for delay to be justified.
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