2026 (1) TMI 314

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.... Counsel for the Respondent(S): GP FOR COMMERCIAL TAX ORDER (per Hon'ble Sri Justice R. Raghunandan Rao) Heard Sri Srinivasa Rao Kudupudi, learned counsel for the petitioner and the learned Government Pleader for Commercial Tax appearing for the respondents. 2. The petitioner is a registered Company, which has been served with an Order of assessment, dated 29.11.2022, passed by the 1....

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.... single show-cause notice or a single composite assessment order, cannot be passed, in relation to more than one tax period of either a month if the assessment is taken up before the due date for filing of the annual return or for more than one year if the due date for filing of annual return has been reached. 5. The petitioner has raised various grounds of challenge. However, the petitioner is....