WP/2447/2025 of STAR ENTERPRISES Vs THE ADDITIONAL COMMISSIONER (STATE TAX0 AND APPEALATE AUTHORITY

APHC010039262025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3488] (Special Original Jurisdiction) 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 ...RESPONDENT(S) Authority and Others 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