2026 (5) TMI 248

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....7588 of 2026 - -<br>GST<br>HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND HONOURABLE SRI JUSTICE T.C.D. SEKHAR Counsel for the Petitioner : M V J K Kumar Counsel for the Respondent(S): GP For Commercial Tax PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO: As all the three petitions are filed by the same petitioner and raise the same issues, they are being disposed of, by way of this common or....

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....tachment, has approached this court, by way of the present set of petitions. 5. It is a case of the petitioner that the petitioner had not received either the notices or the orders of assessment and came to know of these proceedings only when the order of attachment notice, dated 03.09.2025, was served on the petitioner. 6. The learned Government Pleader, on instruction, submits that the not....

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....the circumstances, this Court was of the view to balance the interest of revenue as well as the registered persons had been laying an additional condition of payment of 20% of the disputed tax amount before the main contention could be considered. 8. In the present case, since notices were only uploaded, by way of the portal, and the subsequent assessment order was also uploaded through the por....