2026 (5) TMI 245

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....-2026<br>Writ Petition No. 9850/2026 - -<br>GST<br>HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND HONOURABLE SRI JUSTICE T.C.D. SEKHAR Counsel for the Petitioner. Haranadha Raju Katta Counsel for the Respondent(S) : GP For Commercial Tax PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO: Heard Sri Haranadha Raju Katta, the learned counsel appearing for the petitioner and Sri S. A. V. Sai Kumar,....

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.... 4. However, the learned Government Pleader for Commercial Taxes, appearing for the respondents, would contend that the order, under challenge, has been passed on 19.12.2023 and the petitioner has approached this Court with inordinate delay and such delay has not been properly explained.5. Accordingly, this Writ Petition is allowed, setting aside the order, dated 28.01.2025 and remanding the ma....

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....it Tax No.2707 of 2025, had held that uploading the order in the portal, mentioned by the GST Authorities, would not be sufficient service of the order on the registered person. 8. However, the fact remains that a very large number of registered persons have approached this Court with the contention that they were unable to access the portal either on account of their ignorance or on account of....

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....be set aside. 11. In the circumstances, with a view to balance both the difficulties being faced by the registered persons and the need for the State to maintain its administration of tax collection, it would be appropriate that writ petitions, filed by such registered persons, with delay, can be considered, subject to the registered persons paying 20% of the disputed tax. We are also fortified....