WP/31500/2024 of B A M S M CONSTRUCRTIONS Vs THE APPELLATE AUHTORITY AND ADDITIONAL COMMISSIONER

APHC010600402024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3488] (Special Original Jurisdiction) WEDNESDAY ,THE TWELFTH 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: 31500/2024 Between: B A M S M Construcrtions ...PETITIONER AND The Appellate Authority And Additional Commissioner and ...RESPONDENT(S) Others Counsel for the Petitioner: 1. G NARENDRA CHETTY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX The Court made the following Order: [per Hon’ble Sri Justice R RAGHUNANDAN RAO] Heard Sri G. Narendra Chetty, learned counsel appearing for the petitioner, and learned Government Pleader for Commercial Tax, appearing for the respondent Nos. 1 to 3. The petitioner herein who is registered under the GST Act was assessed to tax under the order of assessment dated 05.05.2022. 2. Aggrieved by the said order, the petitioner moved an appeal before the 1 st respondent on 11.11.2023. This appeal was dismissed by the 1st respondent on 02.12.2024 on the ground that the appeal was not within time and there was no power to condone the delay with which the appeal have been fi