Section 18 in Andhra Pradesh Value Added Tax Appellate Tribunal Regulations, 2005
18. Setting aside of abatement or dismissal.
(a)Whenever an order of abatement or dismissal had been passed, in a case where the appellant has died, his legal representative, in a case whether the representative has died, the appellant and, in a case where the appellant and, in a case where the appellant has become insolvent and his estate vested in the Official Assignee or Official receiver such Assignee or Receiver, may, within sixty days from the date of such order, apply to the Tribunal for setting aside the abatement or dismissal and the Tribunal shall, on sufficient cause being shown to its satisfaction, set aside such abatement or dismissal and proceeded with the appeal.(b)Where an application under Clause (a) has been filed after more than 60 days from the date of the order, the Tribunal may condone the delay on a separate application when the delay is properly explained.
