Allowed

B. Padmavathi, v. Commercial Tax Officer

Andhra Pradesh HC6 Sept 2023WP/22982/2023

Case brief

AI extract

What is this about?

The High Court allowed the writ petition and set aside the order of the appellate authority rejecting the appeal in limine. The court condoned the excessive delay of 781 days, subject to the petitioner depositing Rs. 5,000/- and 75% of the disputed tax less deposits made, to enable the appeal to be admitted and disposed of expeditiously.

What did the court decide?

Impugned order set aside; delay condoned on deposit of Rs. 5,000/- and 75% of disputed tax; appeal to be admitted and disposed of expeditiously.

B. Padmavathi, Vs Commercial… — Constitutional and Fundamental Rights | Andhra Pradesh HC (2023)

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IN THE HIGH COURT OF ANDHRA PRADESH AT AMARA'^Tfe j^Mj® S H (Special Original Jurisdiction)

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WEDNESDAY, THE SIXTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY THREE

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PRESENT

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THE HONOURABLE SRI JUSTICE U.DURGA PRASAD RAO

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THE HONOURABLE SMT JUSTICE VENKATA JYOTHIRMAI PRATAPA

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WRIT PETITION NO: 22982 OF 2023

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Between:

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B. Padmavathi, W/o.Satyanarayana Son of K. Chitti Naidu, Aged about 49 Years Residing at D.No.8-30-12, Thotapalem, Vizianagaram -53500TAndhra Pradesh ...PETITIONER

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AND

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1. Commercial Tax Officer, M.G. Road (South) Circle Vizianagaram 2. Chief Commissioner of State Taxes (State GST), Vijaya Elite, Kunchanapalli service road Tadepalli Mangalagiri Highway Guntur District, Andhra Pradesh

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3. VyayawfdT^ Transport Corporation, Rep. by its Managing Director 4. The Appellate Additional Commissioner (ST), Vijayawada Division, Moghalrajpuram, Opp- Siddhartha College, Vijayawada, Andhra Pradesh

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5. The State of Andhra Pradesh, rep. by its Principal Secretary to Government Revenue (CT-II) Department, Secretariat, Velagapudi, Amaravathi, Guntur ’ District.

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...RESPONDENTS

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Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue, a Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 2"'* respondent (appellate authority) in rejecting the appeal in limini without going into merits filed against the certified copy of assessment order passed by the 1®‘ respondent dated 30.03.2021 as Illegal, arbitrary, contrary to law and in violation of principles of natural justice and setting aside both the orders direct the 2"‘^ respondent to hear and dispose the appeal on merits,

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lA NO: 1 OF 2023

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• under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant stay of recovery of the disputed tax of Rs.3,89,686/- pursuant to the impugned order of the 1® Respondent, dated 30.3.2021 for the tax period 2015-

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severTbss a'd^h^^d Petition as otherwise the Petitioner will be put to

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Counsel for the Petitioner: SRI. SRINIVASA RAO KUDUPUDI

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Counsel for the Respondent Nos. 1, 2,4 &5: GP FOR COMMERCIAL TAX

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Counsel for the Respondent No. 3: SRI. M SOLOMON RAJU (SC for APSRTC)

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The Court made the following: ORDER

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1
r

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HON’BLE SRI JUSTICE U.DURGA PRASAD RAO AND

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HON’BLE SMT. JUSTICE VENKATA JYOTHIRMAI PRATAPA WRIT PETITION No.22982 of 2023

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ORDER: (Per Hon’ble Sri Justice U.Durga Prasad Rao)

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Challenge in this writ petition is to the order dated

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09.08.2023 passed by the 4* respondent rejecting the appeal filed by the petitioner challenging the. Assessment Order dated 30.03.2021 for the period 2015-16 passed by the 1®* respondent on the ground that the delay in filing appeal was beyond the

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condonable period.

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Heard learned counsel for petitioner Sri Srinivasa Rao Kudupudi and learned Government Pleader for Commercial Tax.

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As can be seen, the delay in filing of appeal is 781 days. Learned counsel for petitioner though initially argued that the copy of the order which was served on his office was received by some of the staff and as it was during Covid period, the recipient of the copy of the order has not promptly placed before the petitioner to prefer an appeal immediately, however, admitted that, there are some laches in preferring the appeal in time which caused the delay

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2 .

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<br>

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of 781 days. Learned counsel would submit that there are arguable points in the appeal and if the petitioner is not given an opportunity to prefer the appeal, he would lose such a valuable opportunity. On this ground,- learned counsel prays to condone the delay on submission that the petitioner will comply with any conditions are imposed.

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Learned Government Pleader opposed the writ petition on the ground that the delay is huge and there was no bonafide and sufficient causes to condone the delay.

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As can be seen, the delay is admittedly 781 days, of-course the reason shown by the petitioner is that the impugned Assessment Order was passed on 30.03.2021 i.e., during the Covid period and the staff who received the order had not promptly placed before the petitioner to go for appeal against the said order. It is true that the Assessment Order dated 30.03.2021 was passed during the Covid19 pandemic phase. However, that alone cannot be a ground to overcome the huge delay of 781 days. The petitioner should have acted diligently and instructed the staff to place before him the

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Z • Z

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important communications received in the office, so as to take . prompt action. In essence, though the order was passed during the

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Covid period, there are some laches on the part of the petitioner also.

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Be that as it may, we agree with the submission of learned counsel for petitioner that, if opportunity to prefer the appeal is not given by stifling his right to file appeal on technical ground, he will be put to hardship. Therefore, we incline to condone the delay.

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however on imposing terms.

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Accordingly, this writ petition is allowed and the impugned order dated 09.08.2023 passed by the 4* respondent is set aside and the delay in filing the appeal is condoned on condition of petitioner depositing Rs.5,000/- with the High Court Legal Services Committee and also make a deposit of 75% of the disputed tax less the amount if any already deposited by him, within two (2) weeks a til from the date of receipt of copy of this order, upon which, the 4 respondent shall admit the appeal and dispose of the same in accordance with governing law and rules expeditiously. No costs.

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As a sequel, interlocutory applications pending, if any, in

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this case shall stand closed.

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Sd/- K.TATA RAO
DEPUTY REGISTRAR
//TRUE COPY//
To, ^jv-SECTIofc!:
FFICER
1 . The Commercial Tax Officer, M.G. Road (South) Circle Vizianagaram
3. VoIySa Transport Corporation,
JP® Appellate Ad^tional Commissioner (ST). Vijayawada Division
Moghalrajpuram, Opp- Siddhartha College, Vijayawada, Andhra Pradesh
to Government, Revenue (CT-II) Department State of
Andhra Pradesh, Secretariat, Velagapudi, Amaravathi, Guntur District.
6. One CC to SRI. SRINIVASA RAO KUDUPUDI. Advocate [OPUC]
7. [^o_CCs to GP FOR COMMERCIAL TAX. High Court Of Andhra Pradesh.
9 Two CD Copils ^°‘-OMON RAJU. Advocate [OPUC]
csb
WIVu-

HIGH COURT

DATED:06/09/2023

ORDER

WP.No.22982 of 2023

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g 2,SE?iiJ23 Sj

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ALLOWING THE WP WITHOUT COSTS

B. Padmavathi, v. Commercial Tax Officer

Case brief

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B. Padmavathi, v. Commercial Tax Officer

Case brief

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