M/S. R.N.K. Agro And Chemicals ... vs The State Of Andhra Pradesh,
2021 Latest Caselaw 1338 AP

       HON'BLE SRI JUSTICE U. DURGA PRASAD RAO
                         AND
           HON'BLE MS. JUSTICE J. UMA DEVI

                   Writ Petition No.15369 of 2020

JUDGMENT: (Per Hon'ble Sri Justice U.Durga Prasad Rao)


      When the matter is taken up for hearing, while the learned

Government Pleader for Commercial Tax has pointed out that Appeal

No.ZL370620OD34741 dated 11.06.2020 was rejected by the learned

Appellate Deputy Commissioner (CT), Tirupati and no appeal is filed

against the said order and in that view, the prayer in the present writ

petition cannot be considered, learned counsel for the petitioner would

submit that he will prefer an appeal before the VAT Appellate

Tribunal and permission may be granted to him in that regard.


2.    Having regard to the facts and circumstances of the case, we

consider it apposite to accord such permission.


3.    Accordingly, this Writ Petition is disposed of giving liberty to

the petitioner to prefer an appeal before the VAT Appellate Tribunal,

Visakhapatnam against the order dated 11.06.2020 in Appeal

No.ZL370620OD34741 passed by the learned Appellate Deputy

Commissioner (CT), Tirupati, within two (2) weeks from today, in

which case the VAT Appellate Tribunal shall admit the appeal and

after affording an opportunity of hearing to both parties, pass an order

on merits expeditiously. No costs.
                                    2




      As     a   sequel,   miscellaneous   applications   pending   for

consideration, if any, shall stand closed. No costs.


                                        _________________________
                                        U.DURGA PRASAD RAO, J


                                                       ______________
                                                       J.UMA DEVI, J

03.03.2021

Note: Issue C.C. by 04.03.2021 (B/o) MVA