On Monday, November 16, 2022, a division bench of the Supreme Court comprised of Justices Sanjiv Khanna and J. K. Maheshwari ruled that time periods excluded under Section 14 of the Limitation Act could not be counted in determining the period for which a delay could be excused.

The Supreme Court ruled that the time between the date the writ petition was filed, on February 24, 2018, and the date it was dismissed as not entertained, March 7, 2018, should have been excluded in this case. "The writ proceedings were maintainable, but not entertained. Bona fides of the appellant in filing the writ petition are not challenged. Further, immediately after the dismissal of the writ petition, the appellant did file an appeal before the Appellate Authority. On exclusion of the aforesaid period, the appeal preferred by the appellant would be within the condonable period."

On Section 14 of the Limitation Act, the court noted thus:

"Exclusion of time is different, and cannot be equated with condonation of delay. The period once excluded, cannot be counted for the purpose of computing the period for which delay can be condoned. Of course for exclusion of time under Section 14 of the Limitation Act, 1963, the conditions stipulated in Section 14 have to be satisfied."

The bench granted the appeal and directed the Appellate Authority to conduct a merits review.

In this case, the Appellate Deputy Commissioner (Commercial Taxes) (FAC), Vijayawada, dismissed an appeal, ruling that the delay was excessive. The Andhra Pradesh High Court upheld the order. The High Court noted that the petitioner had challenged an assessment order dated January 18, 2018 before it, and that on the same day, the writ petition was dismissed at the stage of admission by an order dated March 7, 2018, allowing the petitioner to pursue the statutory remedy provided by the Andhra Pradesh Value Added Tax Act.

Case Title:

Laxmi Srinivasa R and P Boiled Rice Mill vs. State of Andhra Pradesh

SLP (C) 11225/2022 

 Read the Complete Order on the following Link:-

https://main.sci.gov.in/supremecourt/2022/17735/17735_2022_8_44_39656_Order_14-Nov-2022.pdf