APHC010166702025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3525] WEDNESDAY, THE SECOND DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 8616/2025 Between: M/s. B.a.m.s.m. Constructions, ...PETITIONER AND The Appellate Authority And Additional Commissioner and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. G NARENDRA CHETTY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri G. Narendra Chetty, learned counsel appearing for the petitioner, and learned Government Pleader for Commercial Tax, appearing for the respondents. 2 RRR, J & Dr. KMR, J W.P.No.8616 of 2025 2. The petitioner herein, who is registered under the Goods and Services Tax Act, 2017, was assessed to tax under an order of assessment dated 05.05.2022. 3. Aggrieved by the said order, the petitioner moved an appeal before the 1st respondent on 03.06.2023. This appeal was dismissed by the 1st respondent, on 02.12.2024, on the ground that the appeal was not within time and there was no power to condone the delay with which the appeal has been filed. 4. Aggrieved by this order, the petitioner has approached this Court by way of the present Writ Petition relying upon a notification issued by the Central Board of Indirect Taxes and Customs, bearing No.53/2023 dated 02.11.2023. Under this notification, the Central Government had extended the time for filing of appeals, in relation to the orders passed before 31.03.2023. 5. The 1st respondent, upon being shown this proceeding of extension of time, had held that the said notification would not be applicable as the order under appeal was passed on 03.06.2023. 6. A perusal of the order dated 03.06.2023 shows that it is the summary of the order passed on 05.05.2022. In such circumstances, it would have to be held that the appeal has been filed in time. 7. Accordingly, the impugned order, dated 02.12.2024, passed by the 1st respondent is set-aside and the appeal is remanded back to the 3 RRR, J & Dr. KMR, J W.P.No.8616 of 2025 1st respondent for consideration in accordance with law and without going into the question of limitation of filing of the appeal. 8. Accordingly, this Writ Petition is allowed. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. _______________________ R RAGHUNANDAN RAO, J _______________________ Dr. K MANMADHA RAO, J Date: 02.04.2025 MJA 4 RRR, J & Dr. KMR, J W.P.No.8616 of 2025 178 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 8616 of 2025 02.04.2025 MJA