APHC010039262025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3488] WEDNESDAY, THE FIFTH 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: 2447/2025 Between: Star Enterprises ...PETITIONER AND The Additional Commissioner State Tax And Appellate Authority and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. SHAIK JEELANI BASHA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX The Court made the following Order: The petitioner having suffered an order of assessment, dated 10.02.2023, had filed an appeal before the 1st respondent, on 06.07.2023. This appeal was rejected on the ground of limitation as the appeal should have been filed by 10.05.2023 whereas the appeal had been filed with a delay of 26 days which cannot be condoned as the appellate authority does not have power to condone the said delay. 2. Aggrieved by the said order, the petitioner has approached this Court, by way of the present Writ Petition. 3. It is the case of the petitioner that the Government of Andhra Pradesh, under G.O.Ms.No.551, dated 16.11.2023, had extended the period of limitation, for filing of an appeal, against any order passed before 31.03.2023, under Section 73 or 74 of the G.S.T Act, up to 31st January, 2024. The petitioner contends that the appellate authority without referring to this G.O. had applied the provisions of the GST Act and more specifically Section 107 of the GST Act to hold that the appeal was beyond limitation. 4. Sri Shaik Jeelani Basha, learned counsel for the petitioner would contend that once G.O.Ms.No.551, dated 16.11.2023 is applied, an appeal would be within time. 5. In view of G.O.Ms.No.551, dated 16.11.2023, this Writ Petition is allowed setting aside the order of rejection of appeal, dated 24.08.2023, and remanding the matter back to the appellate authority for consideration of the question of delay, in filing of the appeal, in terms of G.O.Ms.No.551, dated 16.11.2023, and to pass the orders thereon. There shall be no order as to costs. As a sequel, pending miscellaneous petitions, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J ____________ HARINATH.N,J RJS HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO & HON’BLE SRI JUSTICE HARINATH N. WRIT PETITION NO: 2447/2025 Dt: 05.02.2025 RJS