1 RRR, J & MRK, J W.P.No.408/2025 APHC010005552025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3508] WEDNESDAY, THE TWENTY SECOND DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 408/2025 Between: Param Enterprises (p) Ltd ...PETITIONER AND The Appellate Authority And Additional Commissioner and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. C SANJEEVA RAO Counsel for the Respondent(S): 1. The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri C. Sanjeeva Rao, learned counsel appearing for the petitioner and learned G.P. for commercial Tax appearing for the respondents. 2. The petitioner, having suffered an order of assessment, had sought to challenge the same by filing an appeal before the 1st respondent- Appellate Authority. The Appellate Authority, by way of order in Special 2 RRR, J & MRK, J W.P.No.408/2025 Appeal No.GST/VSP/II/1088/2024-25, vide DIN:3725072420687, dated 25.07.2024, rejected the same on the ground that the appeal had been preferred 23 days beyond the period of limitation permissible under the provisions of the Act. 2. The petitioner has challenged the same by way of the present writ petition. 3. This Court in its judgment, in W.P.No.13662 of 2024, dated 23.08.2024, had held that the appellate authority does not have power to condone the delay beyond the period of 30 days and beyond 90 day period granted for filing of the appeal. 4. In that view of the matter, this writ petition is dismissed. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. _______________________ R RAGHUNANDAN RAO, J ______________________________ MAHESWARA RAO KUNCHEAM, J Js. 3 RRR, J & MRK, J W.P.No.408/2025 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION No.408 of 2025 (per Hon’ble Sri Justice R Raghunandan Rao) 22nd January, 2025 Js.