2026 (5) TMI 243

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....he Petitioner : S Siva Kumari Counsel for the Respondent(S) : GP For Commercial Tax PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO: Heard Sri P. V. Sai Rajesh, learned counsel appearing for Smt. S. Siva Kumari, learned counsel for the petitioner and the learned Government Pleader for Commercial Taxes appearing for the respondents. 2. The petitioner herein has approached this Court, challen....

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....5 and the petitioner 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 copy of the said order had not been served on the petitioner, in the conventional method and the respondents are claiming that the order is served on the petitioner by uploading the same in the portal. 6. The lear....

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....r ignorance or on account of the fact that the persons, authorized by them, who 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 is a sufficient cause for condoning the delay in approaching this Court. 9. This Court is also n....

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....d 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 order, under challenge, suffers from an inherent defect of absence of a DIN number, the same is set aside and the assessment is remanded back to the Assessing Officer to pass appropriate ....