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TMI Blog2019 (8) TMI 1250X X X X Extracts X X X X X X X X Extracts X X X X ..... PREME COURT] and M/s. INNOVATIVES SYSTEMS [ 2015 (2) TMI 1314 - SUPREME COURT], once an appeal was filed within the limitation period but the deposit of 12.5% of the disputed amount of tax, in respect of which the appeal was preferred, is made beyond the limitation prescribed in that regard, the delay in compliance ought to be condoned thereby requiring the appeal to be decided on merits by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For The Respondent : GP FOR COMMERCIAL TAX TG COMMON ORDER: ( Per Hon ble Sri Justice Sanjay Kumar) Hyderabad Cylinders Pvt. Ltd., the petitioner in these three cases, is aggrieved by the assessment orders passed in relation to the tax periods 2013-14, 2014-15 and 2016-17 under the Telangana Tax on Entry of Goods i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10.07.2019 . Therein, the Supreme Court opined that the decision of the High Court of Andhra Pradesh in ANKAMMA TRADING COMPANY v. APPELLATE DEPUTY COMMISSION (CT), GUNTUR (2011) 44 VST 189 (AP) stood impliedly overruled by the decision of the Supreme Court in M/s. INNOVATIVES SYSTEMS v. STATE OF ANDHRA PRADESH Civil Appeal No.2230/2015 dated 32.02.2015 . The Supreme Court further observed tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs dated 30.03.2019 passed by the Appellate Deputy Commissioner (CT), Secunderabad Division, rejecting the petitioner-company s appeals on this ground are accordingly set aside and the said appeals are restored to the file of the said appellate authority. The Appellate Deputy Commissioner shall proceed to hear the appeals on merits. In terms of the direction of the Supreme Court in M/s. S.E. GRAP ..... X X X X Extracts X X X X X X X X Extracts X X X X
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