NDLI: M/s. S.e. Graphites Private Limited Vs. State of Telangana & Ors.

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	1957 Andhra Pradesh General Sales Tax Act Proviso to s.19 and s.21(2) Power of the Appellate Authority
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Constitution of India, Telangana Value Added Tax Act, 2005 (5 of 2005) Andhra Pradesh General Sales Tax Act, 1957 (6 of 1957)
Case(s) Referred	Referred Case 0 Referred Case 1 Referred Case 2
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Disposed Off
Headnote	Andhra Pradesh General Sales Tax Act, 1957 – Proviso to s.19 and s.21(2) – Appellate Authority rejected the appeals preferred by the concerned appellants-assessees under the provisions of 1957 Act or 2005 VAT Act of AP or Telangana, as the case may be – Appeals were dismissed inter alia on the ground that the appellants failed to comply with the pre-condition of producing proof of payment of tax admitted to be due for the relevant assessment year in respect of which the appeal was preferred by the concerned appellant – Writ petitions filed by the appellants – Dismissed by the High Court relying on the decision of the co-ordinate bench in Ankamma Trading case – On appeal, held: First proviso in s.19 of 1957 Act and s.31 of AP VAT Act, as the case may be, pertains to limitation period “for filing” of an appeal and discretion of the Appellate Authority to condone the delay in filing such appeal, up to a maximum period specified therein – Second proviso though part of the same section, is an independent condition mandating the appellant to produce proof of payment of tax dues in respect of which the appeal is preferred – Even the High Court in Ankamma Trading Company had justly noted that the said proviso does not provide for any specific period within which the tax dues should be paid – There is no express stipulation to deposit the tax dues in respect of which the appeal is preferred, at the time of its filing, institution or presentation as such – In the absence of such clear stipulation, it is open to the assessee to file the appeal within the statutory period of limitation provided therefor and later on, deposit the specified tax dues but before the appeal is taken up for consideration by the Appellate Authority for the first time, be it for condonation of delay in filing the appeal and/or to admit it on merits or otherwise –Proof of such payment having been made could be produced thereat, failing which, the Appellate Authority will have to reject the appeal on that count – Filing, institution or presentation of appeal in the office of the Appellate Authority is an independent event than the appeal being taken up for consideration “for the first time”– It is possible that some unscrupulous litigant (assessee) may file appeal within the limitation period but keep it under defect so that the same does not proceed for consideration before the Appellate Authority – To obviate such mischief, the Appellate Authority shall take up every singular appeal for consideration for admission on merits and/or for condonation of delay in filing the appeal for the first time, no later than 30 days from the date of its filing, institution or presentation in its office – Direction be complied with by all concerned meticulously, without any exception – Judgment of the High Court set aside – Writ petitions allowed – Concerned appeals stand restored to the file of the Appellate Authority and be considered in accordance with law – AP VAT Act, 2005 – Second Proviso to s.31 and Proviso to s.33(2) – Telangana State VAT Act, 2005 – Constitution of India – Art.136 – Doctrine of Merger – Interpretation of Statutes. Amdhra Pradesh General Sales Tax Act, 1957 – Power of the Appellate Authority under 1957 and 2005 Act – Discussed – AP VAT Act, 2005 – Telangana State VAT Act, 2005. Practice & Procedure – Filing, institution or presentation of appeal vis-a-vis the appeal being taken up for consideration – Difference between – Explained.
Judge	Hon'ble Mr. Justice A.M. Khanwilkar
Neutral Citation	2019 INSC 743
Petitioner	M/s. S.e. Graphites Private Limited
Respondent	State Of Telangana & Ors.
SCR	[2019] 9 S.C.R. 94
Judgement Date	2019-07-10
Case Number	7574

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