Section 7(5) in Andhra Pradesh Value Added Tax Appellate Tribunal Regulations, 2005
(5)When an appeal is presented after the period prescribed under the Act, it shall be accompanied by a petition supported by an affidavit setting forth the facts on which the applicant relies to satisfy the Tribunal that he had sufficient cause for not preferring the appeal within such period. Such appeal shall not be admitted unless notice has been given to the respondent and his objections have been heard and the Tribunal is satisfied that the appellant had sufficient cause for not preferring the appeal in time.The notice under sub-regulation (5) shall invariably mention, among others, the date on which the appeal was presented to the Secretary under Regulation 6 and also the challan number and date on which the appeal fee was paid according to Rule 44 of the AP VAT Rules, 2005.
