IN THE HIGH COURT OF JUDICATURE ANDHRA PRADESH AT HYDERABAD THE HON’BLE SRI JUSTICE J.CHELAMESWAR AND THE HON’BLE SRI JUSTICE D.APPA RAO Writ Petition No. 8839 of 2006 Between : M/s.Meenakshi Smelters & Rollers (P) Limited, Bahadurpura, Hyderabad rep. by its Director Sri Rakesh Bansal .. Petitioner and The Appellate Deputy Commissioner (CT), Punjagutta Division, Hyderabad and Another .. Respondents Dated : 19th June, 2006 JUDGMENT : (per JC,J) Aggrieved by an order dated 25.2.2006 of the 1st respondent, the present writ petition is filed. The appeal of the petitioner is rejected by the 1st respondent on two grounds viz., (i) that the petitioner did not deposit 12.5% of the disputed tax which is a mandatory requirement under the provisions of the APGST Act and also (ii) that the appeal is barred by limitation. The appellate authority recorded a categoric finding that the appeal filed by the petitioner is barred by limitation as there is a delay of 28 days in filing the appeal and also recorded the failure to 12.5% of the disputed tax. In the circumstances, we do not see any merits in the writ petition and the same is dismissed at the admission stage. -------------- knk 19.06.2006