Harsha Trading Private Limited Vs Additional Commissioner of Central Tax
Date: February 22, 2026
Subject Matter
Appellate Authority Cannot Dismiss Manual Appeal on Technical Grounds After Hearing Merits
Summary
The writ petition is allowed , and the appellate order dated 25.11.2025 is set aside . The High Court found that the appellate authority should not have dismissed the appeal on a technical ground (manual filing) after initially accepting it, allowing…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT 1. The petitioner is a registered dealer under Goods and Service Tax Act, having engaged in the trading of Commercial Vehicles, Parts and Accessories along with related services. The 2nd respondent issued show cause notice dated 25.01.2024 through e:mail calling for objections for taking up assessment proceedings against the petitioner i…