Gaddipati Venkateswara Rao Vs Additional Commissioner (ST) (Appeals) (Andhra Pradesh High Court)
The case of Gaddipati Venkateswara Rao vs Additional Commissioner (ST) revolves around the appeal filed against Assessment Order No. AD370323031615 dated 27.05.2023. The petitioner contested the rejection of their appeal on grounds of delay, citing health reasons for the delay beyond the condonable period.
Gaddipati Venkateswara Rao filed an appeal challenging the Assessment Order issued by the 2nd respondent, which was rejected by the Additional Commissioner/1st respondent citing a delay of 56 days beyond the condonable period. The petitioner, represented by counsel, argued that the delay was due to the petitioner’s medical condition, specifically a back injury sustained during the period from 05.08.2023 to 30.09.2023.
The Andhra Pradesh High Court considered the submissions and noted that while there was a procedural delay, the GST Appellate Tribunal had not been constituted at the time, allowing the writ petition to be entertained by the Court. The petitioner relied on precedents from the Telangana High Court regarding the condonation of delay in similar circumstances, emphasizing that procedural fairness should prevail in such cases.
Referring to the case law cited, the High Court observed that in cases where delays were due to valid reasons beyond the control of the appellant, courts have upheld the principle of condoning delays to ensure justice. The Court specifically referenced the approach in Narayanapet Municipality vs Superintendent of Central Tax and other similar cases where delays were condoned based on medical or other genuine grounds affecting the appellant’s ability to comply with timelines.
