2026 (1) TMI 109

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....br>Dated:- 24-12-2025<br>Writ Petition No: 26594/2025 - -<br>GST<br>Honourable Sri Justice R. Raghunandan Rao And Honourable Sri Justice T.C.D. Sekhar For the Petitioner : J.N Venkata Suresh Kumar For the Respondent(s) : Gp For Commercial Tax ORDER PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO: The petitioner was a registered person under the provisions of the Goods & Services Tax Act,....

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.... 07.07.2023. Learned counsel for the petitioner had contended that there is no delay on the part of the petitioner inasmuch as the said order, dated 07.07.2023, was not served on the petitioner and the petitioner had come to know of the said order only after steps were taken in the year 2025 to recover the taxes is said to have been demanded under the impugned order. 4. The learned Government P....

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....ve to accept the delay in the petitioner approaching this Court. 6. The impugned Order of assessment, dated 07.07.2023, as set out above covers three separate assessment years. Such a composite order in relation to three separate years is impermissible in view of the Judgment of a Division Bench of this Court, in W.P.No.11028 of 2025 & batch, in the case of SJ Constructions Vs. The Assistant Co....