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TMI Blog2023 (6) TMI 1467X X X X Extracts X X X X X X X X Extracts X X X X ..... tution of Tribunal - HELD THAT:- Having regard to the submission of learned counsel for petitioner and on a conspectus of the facts involved in the matter and also having regard to the fact that similar matter in SANKAR GAS AGENCY VERSUS THE ASSISTANT COMMISSIONER, STATE OF ANDHRA PRADESH [ 2023 (5) TMI 1420 - ANDHRA PRADESH HIGH COURT] was allowed by this Court and in view of the fact that the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... VZM/ 484/2022-23, dated 18.04.2023 passed by the 2nd respondent rejecting the appeal filed by the petitioner against the Refund Order passed by the 3rd respondent levying tax of Rs. 43,74,241/- for the tax period from April 2018 to March 2019. 2. Heard learned counsel for petitioner Ms. Jyothi Ratna Anumolu, learned Deputy Solicitor General for respondent No.1 and learned Government Pleader for C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmit that, in case the Court inclined to allow the writ petition, suitable terms may be imposed. 5. As can be seen from the impugned order dated 18.04.2023, the 2nd respondent has rejected the appeal on the ground that the appeal was filed with an uncondonable delay period of 120 days. 6. Having regard to the submission of learned counsel for petitioner and on a conspectus of the facts involved ..... X X X X Extracts X X X X X X X X Extracts X X X X
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