High Court of Andhra Pradesh3 July 2026

Usha Enterprises v. State of Andhra Pradesh

For assessee

WRIT PETITION NO. 17704 OF 2026

The ruling in brief

Where due to proprietor's hospitalization, appeal was filed with 17 days delay beyond period 30 days prescribed under Act and authority rejected admission without examining sufficient cause or conducting an independent inquiry, delay was to be condoned considering that appeal is a valuable statutory right

Provisions considered

CGST S.107

Section 107 of Central Goods and Services Tax Act, 2017/Andhra Pradesh Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Usha Enterprises v. State of Andhra Pradesh

The ruling in brief

Provisions considered

Usha Enterprises v. State of Andhra Pradesh

The ruling in brief

Provisions considered

Read the full analysis

Katyani Exports v. Union of India

New Godara Trading Co. v. State of Rajasthan

Cheema Local Carrier and Construction v. Commissioner State GST

Read the full analysis