2026 (5) TMI 158

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....NDAN RAO AND HONOURABLE SRI JUSTICE T.C.D. SEKHAR Counsel for the Petitioner : G Narendra Chetty Counsel for the Respondent(S) : GP For Commercial Tax PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO: The petitioner has suffered an order dated 25.01.2025, passed by the 1st respondent for the financial year 2023-2024 under Section 73 of the G.S.T Act. 2. The petitioner challenges the said ....

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....nces, this Court was of the view that adequate opportunity could be given to such assesses, provided the interest of revenue are also balanced. 5. In that view of the matter, the impugned order dated 25.01.2025, passed by the 1st respondent, is set aside and the matter is remanded back to the 1st respondent for passing appropriate orders after due opportunity is given to the petitioner. It is l....