2026 (5) TMI 239

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....-<br>GST<br>HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND HONOURABLE SRI JUSTICE T.C.D.SEKHAR Counsel for the Petitioner : G NARENDRA CHETTY Counsel for the Respondent(S) : SANTHI CHANDRA, GP FOR COMMERCIAL TAX PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO: Heard Sri.Nagendra Chetty, learned counsel for the petitioner and Smt.Santhi Chandra learned standing counsel appearing for the respon....

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....a month if the assessment is taken up before the due date for filing of the annual return or for more than one year if the due date for filing of annual return has been reached. 5. The petitioner has raised various grounds of challenge. However, the petitioner is pressing the primary ground of the order of assessment being a composite order of assessment. In that view of the matter, the present....