9911796707
TMI Blog2023 (6) TMI 689X X X X Extracts X X X X X X X X Extracts X X X X ..... filing the appeal can be condoned and liberty can be given to the petitioner to file appeal on suitable terms. The impugned order dated 12.11.2021 shows that an appeal can be filed before AP VAT Appellate Tribunal at Visakhapatnam within sixty days. The said period of sixty days should be reckoned from the date of receipt of a copy of the order. However, the said order was served on petitioner s GST Counsel who died on 20.11.2021 without disclosing the said fact. Therefore, the petitioner s knowledge can be reckoned from the date of receipt of notice dated 20.01.2023 issued by the 3rd respondent. The appeal has to be filed within sixty days from 20.01.2023. However appeal was not filed till date. Hence there is a delay of 83 days. The wr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ises with his closing stock of previous date shows a deficit of 11,179 bags of cement. The petitioner s submission that 6000 bags of cement was kept in the nearby place as godown of the petitioner was under renovation and remaining stock of 5000 and odd bags were sold on the date of inspection to various customers was not taken into consideration by the 1st respondent. (b) Aggrieved, the petitioner filed appeal before the 4th respondent and the said authority remanded the matter back to the 1st respondent by an order dated 20.11.2017 for de novo verification of all the related records and to pass fresh order. (c) Thereafter, on remand the 2nd respondent issued notice to the petitioner and conducted thorough enquiry and came to conclus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r dated 12.11.2021 and in those circumstances filed the Writ Petition. 6. We gave our anxious consideration to the above submissions. We find sufficient reason for the petitioner s failure to file appeal within time. The main contention of the petitioner is that he accounted for the alleged deficit of stock of 11,179 bags of cement but the same was not considered properly by the concerned authorities. Since the said aspect is a pure question of fact which can well be appreciated by AP VAT Appellate Tribunal if an appeal were to be filed before the Tribunal, we are of the considered view that the delay in filing the appeal can be condoned and liberty can be given to the petitioner to file appeal on suitable terms. The impugned order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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