APHC010600402024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3488] WEDNESDAY ,THE TWELFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 31500/2024 Between: B A M S M Construcrtions ...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 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 respondent Nos. 1 to 3. The petitioner herein who is registered under the GST Act was assessed to tax under the order of assessment dated 05.05.2022. 2. Aggrieved by the said order, the petitioner moved an appeal before the 1st respondent on 11.11.2023. 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 have been filed. 3. Aggrieved by this Order, the petitioner has approached this Court by way of the present Writ Petition relying upon the 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. 4. The first 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. 5. 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 been held that the appeal has been filed in time. 6. Accordingly, the impugned Order dated 02.12.2024 passed by the 1st respondent is set-aside and the appeal is remanded back to the 1st respondent for consideration in accordance with law and without going into the question of limitation of filing of the appeal. 7. Accordingly, the 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 _____________ HARINATH.N,J 12.02.2025 LSP 189 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 31500/2024 12.02.2025 LSP