9911796707
TMI Blog2023 (6) TMI 689X X X X Extracts X X X X X X X X Extracts X X X X ..... JUSTICE U. DURGA PRASAD RAO AND HON'BLE SRI JUSTICE T. MALLIKARJUNA RAO For the Petitioner : Guduri Venkateswara Rao For the Respondent : GP For Commercial Tax ORDER: (PER HON'BLE SRI JUSTICE U. DURGA PRASAD RAO) Challenge in this writ petition is to the order dated 12.11.2021 of the 5th respondent confirming the revision and consequent notice dated 20.01.2023 issued by the 3rd respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er renovation and remaining stock of 5000 and odd bags were sold on the date of inspection to various customers was not taken into consideration by the 1st respondent. (b) Aggrieved, the petitioner filed appeal before the 4th respondent and the said authority remanded the matter back to the 1st respondent by an order dated 20.11.2017 for de novo verification of all the related records and to pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t petition on the ground that there is an alternative and efficacious relief of appeal available to the petitioner. 4 Heard. 5. It is true that as against the impugned order dated 12.11.2021 of the 5th respondent confirming the revision, appeal would lie before AP VAT Appellate Tribunal, Visakhapatnam. However, the petitioner's submission is that the revision order of the 5th respondent dt: 12.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d properly by the concerned authorities. Since the said aspect is a pure question of fact which can well be appreciated by AP VAT Appellate Tribunal if an appeal were to be filed before the Tribunal, we are of the considered view that the delay in filing the appeal can be condoned and liberty can be given to the petitioner to file appeal on suitable terms. The impugned order dated 12.11.2021 shows ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and notice dated 20.01.2023 issued by the 3rd respondent before AP VAT Appellate Tribunal, Visakhapatnam on the condition of petitioner depositing 25% of the demanded tax within three weeks from the date of receipt of copy of the order, in such an event the AP VAT Appellate Tribunal, Visakhapatnam shall consider the grounds of appeal and after affording an opportunity of hearing to both parties, p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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