Appeals to Appellate Authority — tax rulings

Telangana High Court15 Jun 2026

For assesseeRemanded

K. Malaxmi Infra Ventures (India) (P.) Ltd. v. Appellate Joint Commissioner of State Tax

Where petitioner filed appeal against order-in-original with delay and omitted to disclose pending rectification application due to Chartered Accountant error, omission deprived petitioner of a material ground for delay condonation, thus order dismissing appeal as time-barred was to be set aside and matter was to be remitted to appellate authority for fresh consideration of condonation application and if satisfaction, decide appeal on merits

Telangana High Court15 Jun 2026

For assesseeRemanded

K. Malaxmi Infra Ventures (India) (P.) Ltd. v. Appellate Joint Commissioner of State Tax

Telangana High Court10 Jun 2026

For assesseeRemanded

One E Store (P.) Ltd. v. Assistant Commissioner (State Taxes)

Where assessee filed rectification application against original order within limitation, appeal was filed within three months of rectification rejection, and all statutory remedies were diligently pursued, dismissal of appeal as time- barred due to technical defects in memo was unjustified, and pragmatic approach called for remand for decision on merits

Jammu & Kashmir and Ladakh High Court2 Jun 2026

For assesseeRemanded

New Kabady Shop v. State of Texes Department of Th. Its Commissioner

Where assessee filed appeal with one-day delay beyond condonable period due to sister's death and Appellate Authority rejected it as time- barred, though statute restricts condonation to one month, extraordinary writ power can remedy gross injustice, so delay was condoned, rejection order set aside and appeal restored for decision on merits to avoid harshness