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Judgment
Mr. G. Venkat Reddy, learned counsel appears for the petitioner. Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax appears for respondents.
The appeal of the petitioner has been rejected on the ground of delay vide impugned order dated 16.02.2026 without referring to the liberty granted by this Court in W.P. No.33216 of 2025 filed by the petitioner, though such plea was taken in the memo of appeal. Therefore, the petitioner has approached this Court.
A perusal of the order in appeal does not show any reference to filing of the appeal within the period stipulated i.e., two weeks, pursuant to the liberty granted by this Court in WP No.33216 of 2025.
Learned counsel for the petitioner submits that WP No.33216 of 2025 was disposed of on 03.11.2025 and the appeal was filed on 19.11.2025. However, there is no consideration on this aspect by the appellate authority. Therefore, the impugned order suffers from non-application of mind.
Learned counsel for the respondents submits that it appears that the appeal has not been filed within the period of two weeks. But, he is not in a position to dispute that the order in appeal does not make any mention of the liberty granted by this Court though such plea was taken by the petitioner in the memo of appeal.
Having considered the aforesaid limited facts and circumstances, without going into the merits of the challenge, since it appears that the order in appeal has been passed without even dealing with the plea of the petitioner based upon the liberty granted by this Court in WP No.33216 of 2025, we are of the view that the matter requires reconsideration. Accordingly, the impugned order is set aside and the matter is remanded to the appellate authority to pass fresh order in accordance with law, uninfluenced by any of the observations made by this Court.
The instant Writ Petition is disposed of. No costs.
As a sequel, miscellaneous petitions, pending if any, stand closed.