Shaik Abdul Azeez Vs State of Andhra Pradesh (Andhra Pradesh High Court)
Andhra Pradesh High Court heard the writ petition filed by Shaik Abdul Azeez challenging the rejection of his appeal under Section 107 of the Andhra Pradesh Goods and Services Tax Act, 2017. The petitioner’s GST registration had been cancelled by order dated 13.03.2023 following a show cause notice issued on 14.01.2023. His appeal was dismissed at the admission stage as it was filed 128 days beyond the condonable statutory period. The appellate authority held that it lacked power to condone the delay beyond the one-month extension permitted under the statute.
The petitioner contended that the delay occurred due to his ill health and a surgery that left him on bed rest, as stated in his affidavit. He further stated that the cancellation order was not physically communicated to him. Referring to a prior decision in W.P. No. 17349 of 2023, the Court observed that sufficient cause had been shown for condonation. Although the appellate authority’s decision was legally correct, the Court held that in the interest of justice and to allow an opportunity for hearing, the delay deserved to be condoned.
Accordingly, exercising its writ jurisdiction, the Court condoned the delay subject to payment of costs of Rs. 20,000 to be deposited within two weeks before the appellate authority. The appellate authority was directed to hear and decide the appeal on merits expeditiously. The writ petition was allowed in these terms, with no order as to costs.
