2026 (5) TMI 238

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....R RAGHUNANDAN RAO And HONOURABLE SRI JUSTICE T.C.D.SEKHAR Counsel for the Petitioner : G Narendra Chetty Counsel for the Respondent(S) : D Nagaraja Kumari PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO: Heard Sri G.Narendra Chetty, the learned counsel for the petitioner and the learned Government Pleader for Commercial Tax appearing for the respondents. 2. The petitioner is a registered....

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....more than one tax period of either 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 in Original being a composite order of assessment. In tha....