WP/408/2025 of PARAM ENTERPRISES (P) LTD Vs THE APPELLATE AUTHORITY AND ADDITIONAL COMMISSIONER

1 RRR, J & MRK, J W.P.No.408/2025 APHC010005552025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3508] (Special Original Jurisdiction) WEDNESDAY, THE TWENTY SECOND DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 408/2025 Between: Param Enterprises (p) Ltd ...PETITIONER AND The Appellate Authority And Additional Commissioner ...RESPONDENT(S) and Others Counsel for the Petitioner: 1. C SANJEEVA RAO Counsel for the Respondent(S): 1. The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri C. Sanjeeva Rao, learned counsel appearing for the petitioner and learned G.P. for commercial Tax appearing for the respondents. 2. The petitioner, having suffered an order of assessment, had sought to challenge the same by filing an appeal before the 1st respondent- Appellate Authority. The Appellate Authority, by way of order in Special 2 RRR, J & MRK, J W.P.No.408/2025 Appeal No.GST/VSP/II/1088/2024-25, vide DIN:3725072420687, dated 25.07.2024, rejected the same on the ground that the appeal had been preferred 23 days beyond the period of limita