Central Sales Tax Act, 1956
S.3 :Constructive delivery – Interpretation – legal fiction- The Tax Administration Authorities cannot give their own interpretation to legislative provisions on the basis of their own perception of trade practice. This administrative exercise, in effect, would result in supplying words to legislative provisions, as if to cure omissions of the legislature. [ S.6 ]

Andhra Pradesh Value Added Tax Act, 2005

S.21 : Assessment – Alternative remedy -Limitation – Power of Supreme Court & High Court under Articles 142 and 226 to entertain a challenge to the assessment order on the sole ground that the statutory remedy of appeal against that order stands foreclosed by the law of limitation. [ S.31 , Constitution of India 1949 , Art . 142, 226 , ]

Constitution of India , 1949

Art. 362 : Corona Virus Lockdown Crisis- Extension of interim orders – All interim orders operating till today and are not already continued by some other courts / authority including this court shall remain in force till 30.04.2020 subject to liberty to parties to move for vacation of interim orders only in extreme urgent cases. [ Art . 226 ,227 ]

Constitution of India 1949
Art .142 : Guidelines for Court functioning through video conferencing during covid-19 pandemic [ Art .141 ]

Constitution of India , 1949

Art. 141:Corona Virus (COVID 19) -Extension of limitation period- All periods of limitation prescribed under the Arbitration and Conciliation Act, 1996 and under section 138 of the Negotiable Instruments Act 1881 shall be extended with effect from 15.03.2020 till further orders to be passed by this Court in the present proceedings. [ Art . 142 ]

Constitution of India 1949

Art 141 :Extension of limitation period – CoronaVirus – Period of limitation in all such proceedings, irrespective of the limitation prescribed under the general law or Special Laws, whether condonable or not, shall stand extended w.e.f. 15th March 2020 till further order/s to be passed by this Court in present proceedings. [Art .142 ]

Advocates Act 1961

S.7 : Standards of professional conduct and etiquette for advocates – Professional Ethics –It was the duty of a lawyer to defend no matter what the consequences, and a lawyer who refuses to do so is not following the message of the Gita. Constitution of India , 1949, Art . 22(1), 142 ]

Central Excise Act 1944
S.35C :Appellate Tribunal- Duties -Natural justice – Non reasoned order- Absence of reasons suggestive of order being arbitrary and in breach of principle of natural justice-Order of Tribunal is set aside [ S.35B ]