AP HC Dismissed GST Appeals for Delay Beyond Statutory Condonation Period

Venkateswara Rao Kesanakurti Vs State of Andhra Pradesh (Andhra Pradesh High Court) The Andhra Pradesh High Court heard a batch of writ petitions filed by taxpayers whose statutory appeals under Section 107 of the Andhra Pradesh Goods and Services Tax Act, 2017 were dismissed by the appellate authorities on the ground of limitation. The petitioners had challenged assessment orders by filing appeals beyond the prescribed limitation period and also beyond the additional period of delay that the appellate authority is empowered to condone under Section 107(4). Aggrieved by the rejection of their ...