Sundaram Alloys Limted Vs Additional Commissioner of Central Tax
Date: July 7, 2026
Subject Matter
GST Appellate Authority Must Condon Delay for Sufficient Cause and Hear Appeals on Merits
Summary
The High Court allowed the writ petition, setting aside the Appellate Authority's order that rejected the petitioner's appeal on the grounds of delay. The Court found that the delay in filing the appeal was sufficiently explained by the authorized pe…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT Heard learned counsel for the petitioner and learned counsel for the respondents 1 and 2. 2.Petitioner, engaged in the business of manufacturing Ferro Alloys, is registered with GST Department vide GSTIN: 37AAMCS5216K3ZW and regular in filing the monthly GST returns and depositing the appropriate taxes. As the petitioner has utilized the…