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2021 (5) TMI 600 - HC - VAT and Sales TaxMaintainability of petition - availability of alternative remedy of appeal - Validity of assessment order - Section 31 of the Andhra Pradesh Value Added Tax Act, 2005 - HELD THAT:- In the instant case, the Assessing Authority passed the order on 31.03.2020. The Hon’ble Apex Court, having regard to the situation which arose due to Covid-19 pandemic, took up the issue suo motu vide Suo Motu Writ Petition (Civil) No.3 of 2020 and initially, in IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [2021 (3) TMI 497 - SC ORDER], the Hon’ble Apex Court extended the period of limitation prescribed under the general law or special laws compoundable or not with effect from 15.03.2020 till further orders and the same came to be extended from time to time - It is very much evident from a reading of the above order of the Hon’ble Apex Court that the period from 15.03.2020 to 14.03.2021 is liable to be excluded from the period of limitation. Having regard to the provisions of Section 31 of the AP VAT Act, 2005 and in view of the order of the Hon’ble Apex Court, this Court deems it appropriate to relegate the petitioner herein to the alternative remedy of appeal to the Appellate Deputy Commissioner - the Writ Petition is disposed of, leaving it open for the petitioner herein to avail the alternative remedy under Section 31 of the AP VAT Act, 2005, within a period of two weeks from the date of receipt of this order.
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