2026 (5) TMI 123

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....I JUSTICE T.C.D.SEKHAR Counsel for the Petitioner: J.N. Venkata Suresh Kumar. Counsel for the Respondent(S): GP For Commercial Tax. ORDER: PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO Heard Sri J. N. Venkata Suresh Kumar, learned counsel appearing for the petitioner and the learned Government Pleader for Commercial Tax appearing for the respondents. 2. The petitioner herein has app....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....itioner has approached this Court with inordinate delay and such delay has not been properly explained. 5. The learned counsel for the petitioner would submit that the said orders had not been served on the petitioner, in the conventional method and the respondents are claiming that these orders are served on the petitioner by uploading the same in the portal. 6. The learned Government Plead....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to access the portal either on account of their ignorance or on account of the fact that the persons, authorized by them, to act on their behalf, are not informing them of such orders. In the normal course, this Court would not accept such a contention as neither ignorance of law nor the inability to access the portal, could have been accepted as a sufficient cause for condoning the delay in appr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e registered persons paying 20% of the disputed tax. We are also fortified, in this course of action, in view of the Judgment of the Hon'ble High Court of Madras in W.P. No. 1474 of 2026. 12. In these circumstances, keeping in view the fact that the present orders, under challenge, suffer from an inherent defect of absence of a DIN number, the same is set aside and the assessment is remanded ba....