One E Store Private Limited Vs Assistant Commissioner
Date: June 9, 2026
Subject Matter
Dismissal of appeal on limitation ground when rectification application pursued is unjustified
Summary
The High Court has allowed the writ petition, setting aside the Appellate Joint Commissioner's order that dismissed the petitioner's appeal as time-barred. The Court held that the Appellate Commissioner adopted a hyper-technical approach, as the peti…
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT Heard Mr.K.P.Amarnath Reddy, learned counsel for the petitioner and Mr. Swaroop Oorilla, learned Government Pleader for State Tax appearing for the respondents. 2. The instant is the writ petition which has been filed challenging the order passed by the Appellate Joint Commissioner of State Tax, dated 20.04.2026, whereby, the appeal of the pe…