The High Court dismissed a writ petition challenging the rejection of a tax appeal barred by limitation. The court held that the delay resulted from an accountant who died before the contested order was passed, thus constituting no grounds for condonation.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
APHC010040102024
[3481]
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)
TUESDAY ,T H E TWENTY THIRD DAY OF APRIL TWO T H OUSAND AND TWENTY FOUR
PRESENT
THE HONOURABLE SRI JUSTICE RAVI NATH TILHARI THE HONOURABLE SMT JUSTICE KIRANMAYEE MANDAVA
WRIT PETITION NO: 2732/2024
Between:
Sri Gogineni Srinivasa Rao
...PETITIONER
AND
The State Of Andhra Prad e sh and Others ...RESPONDENT(S)
Counsel for the Petitioner:
1.MAHESH ADAVIVAR A PU
Counsel for the Respondent(S):
1.GP FOR COMMERCI A L TAX (AP)
The Court made the following:
ORDER: (per Hon’ble Sri Justi c e Ravi Nath Tilhari)
Heard learned cou n sel for the petitioner and Sri S.A.V. S ai Kumar, learned Assistant Government Pleader for Commercial Tax for res p ondents.
be condoned by the appellate authority under the statutory provisions. By the impugned order, the appeal has been rejected on the said ground.
No orders as to costs.
As a sequel thereto, miscellaneous petitions, if any pending, shall also
stand closed.
RAVI NATH TILHARI, J
KIRANMAYEE MANDAVA,J
Date: 23.04.2024 AG
223
THE HONOURABLE SRI JUSTICE RAVI NATH TILHARI
THE HONOURABLE SMT JUSTICE KIRANMAYEE MANDAVA
WRIT PETITION NO: 2732/2024
Date: 23.04.2024 AG
1 issue framed by the court
Whether the delay in filing the appeal was beyond the condonable period and sufficient cause existed for condonation due to the death of the accountant prior to the assessment order.
1 provisions across 1 enactments
Sri Gogineni Srinivasa Rao
The State Of Andhra Pradesh
Ravi Nath Tilhari
Kiranmayee Mandava
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
