Venkateswara Rao Kesanakurti vs State of Andhra Pradesh
Date: August 23, 2024
Subject Matter
Appellate authority cannot entertain appeals filed beyond period allowed u/s 107(4)
Summary
In the case at hand, several petitions were filed by individuals aggrieved by the orders of assessing authorities after their appeals filed under Section 107 of the APGST Act were dismissed due to being filed beyond the statutory period of limitation…
Heard Smt. Jyothi Ratna Anumolu, learned counsel appearing for the appellants and Sri T.C.D. Sekhar, learned Government Pleader for Commercial Taxes. 2. In all these writ petitions, the petitioners, being aggrieved by the orders of the assessing authorities, had filed appeals, before the appellate authorities, under section 107 of the Central Goods and Service Tax Act. However, these appeals have…