2026 (1) TMI 833

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....RT - HC (Judgement / Order / Decisions)<br>Dated:- 31-12-2025<br>WRIT PETITION NO: 34558/2025 - -<br>GST<br>HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND HONOURABLE SRI JUSTICE T.C.D. SEKHAR Counsel for the Petitioner: Singamsetty V.M. Sankar. Counsel for the Respondent(S): GP For Commercial Tax. ORDER PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO The petitioner, who is a registered pe....

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....ioner has approached this Court by way of the present writ petition. 3. Sri. K V Girish Choudary, the learned counsel appearing for the petitioner would contend that as far as the month of May 2023 is concerned, the filing of returns and payment of necessary dues had been completed within the period of 120 days along with payment of late fee and as such the provisions of Section 62(2) of the GS....

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..... Brothers Engineering and Erectors Limited as well as M/s Indubaala Enterprises, dated 13.08.2025 in W.P.No.20705 of 2025, and the order, dated 26.11.2025 in W.P.Nos.31323 of 2025 and batch, to contend that the said delay can be condoned. 6. The learned Government Pleader, on instructions, would submit that the returns and payment of taxes had been done on the dates mentioned by the petitioner....

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....18740 of 2024, in similar circumstances had held that such delay can be condoned. This Court had followed the said judgment in its judgment, dated 13.08.2025 in W.P.No.20705 of 2025 and in the judgment, dated 26.11.2025 in W.P.Nos.31323 of 2025 and batch. 9. Following these two judgments, this Writ Petition is disposed of declaring that the orders of assessment, dated 27.05.2023, 21.06.2023 and....