2026 (5) TMI 261

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....IKONDA Counsel for the Petitioner : Mr. Mohammed Rafi Counsel for the Respondent : Special Govt Pleader for State Tax ORDER PER HON'BLE SRI JUSTICE P.SAM KOSHY: Heard Mr. Mohammed Rafi, learned counsel appearing for the petitioner and Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax, appearing for the respondents and perused the record. 2. The instant is the ....

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....missioner before passing of the impugned order is concerned. However, going through the entire records available on the file of the Writ Petition, it appears that the Assessing authority had found the variations/omissions and differences which were found during the year 2009-10 to 2012-2013. After issuance of show-cause notice and when there was no response on the part of the petitioner, passed or....

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....mand was made, the record shows that there have been three registered notices which were issued to the petitioner on 13.12.2023, 30.12.2023 and 16.02.2024. All the aforesaid notices were returned by the postal department with an endorsement 'no such firm'. From the aforesaid endorsement itself, it clearly indicates that the petitioner's establishment was not functioning from the said premises. In ....

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....duty to have follow-up the appeal and taking to its logical conclusion, more particularly, when the order of the Assessing Officer was operating against them. It appears that the petitioner has failed to take any recourse in this regard also and permitted the appeal which they had filed and which they had got remanded from the Tribunal go unattended, which apparently appears to be deliberate act o....