M/S. S.E. GRAPHITES PRIVATE LIMITED versus STATE OF TELANGANA & ORS.

Citation: [2019] 9 S.C.R. 94 · Decided: 10-07-2019 · Supreme Court of India · Bench: A.M. KHANWILKAR · Disposal: Disposed off

cites 2 · see the full citation network in Lexace

Judgment (excerpt)

A
B
C
D
E
F
G
H
94
SUPREME COURT REPORTS
[2019] 9 S.C.R.
M/S. S.E. GRAPHITES PRIVATE LIMITED
v.
STATE OF TELANGANA & ORS.
  (Civil Appeal No.7574 of 2014)
JULY 10, 2019
[A.M. KHANWILKAR AND AJAY RASTOGI, JJ.]
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
[2019]  9 S.C.R. 94
94
A
B
C
D
E
F
G
H
95
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.
Disposing of the appeals, the Court
HELD: 1.1 The first proviso in the concerned Section
(Section 19 and Section 31, 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 of such appeal,
up to a maximum period specified therein. Indeed, the second
proviso is part of the same Section. However, it is an
independent condition and in one sense, mutually exclusive
condition mandating or enjoining the appellant to produce proof
of payment of tax dues in respect of which the appeal is
M/S. S.E. GRAPHITES PRIVATE LIMITED  v. STATE OF
TELANGANA & ORS.
A
B
C
D
E
F
G
H
96
SUPREME COURT REPORTS
[2019] 9 S.C.R.
preferred. That obligation can be discharged until the appeal is
considered 

Excerpt shown. Read the full judgment & AI analysis in Lexace.