GANGADHARA INDUSTRIES Vs. STATE OF ANDHRA PRADESH
SALES TAX TRIBUNAL
STATE OF ANDHRA PRADESH
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N. Ratna Raju, Member (D) -
(1.) THIS appeal arises on the proceedings dated 7.11.2001 passed by the Appellate Deputy Commissioner (CT), Warangal whereby appeal application was rejected ex parte on the ground that there was no formal request letter with documentary proof for the delay of 29 days in filing this application. Aggrieved, the appellant preferred this appeal seeking legal remedy. Heard both sides.
(2.) THE learned advocate interceding for the appellant contended with reference to the written statement of grounds that the impugned order was passed on the date of filing itself without issuing any notice of hearing or check memo as per the practice in vogue; that the appellant though paid the institution fees in time could not file the appeal as the assessment order was misplaced in the office of the Tax Consultant and it could be traced out after diligent search on 15.11.2001 and the appeal was drafted on 16.11.2001 and filed on 17.11.2001. He further stated that the last date for filing appeal was 18.10.2001. But, appeal was filed on 17.11.2001 and the delay is neither willful nor deliberate but due to the bonafide reasons. He finally submitted that the delay is not unreasonable on the facts and the appellate authority ought to have adopted a liberal approach contemplated in the decision rendered by the Hon'ble Supreme Court of India in the case between Collector, Land Acquisition, Anantnag, and Another v. Mst. Katiji and Others reported in : (1987) 66 STC 228. Thus, concluded intercessory prayer urging to allow the appeal in the light of the ruling of the Apex Court. The learned State Representative defending the impugned order stated that there is no mandate for issuing check memo and the impugned order rejecting the application filed by the appellant with certain omissions is in accordance with law.
(3.) AGAINST this back drop, the short point that arises for adjudication is this:
Whether the rejection of appeal application ex parte is legally sustainable in the light of the provisions of the Statute and the ruling rendered by the Hon'ble Supreme Court of India, reported in, (1987) 66 STC 228?;
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