2026 (5) TMI 705

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..../2026 - -<br>GST<br>HONOURABLE SRI JUSTICE R. RAGHUNANDAN RAO AND HONOURABLE SRI JUSTICE T.C.D. SEKHAR Counsel for the Petitioner: L. Chandra Obul Reddy. Counsel for the Respondent(S): GP For Commercial Tax. ORDER PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO Heard Sri L. Chandra Obul Reddy, learned counsel appearing for the petitioner and the learned Government Pleader for Commercial ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppearing for the respondents, would contend that 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 said orders had not been served on the petitioner, in the conventional method and the respondents are claiming that these orders are served on the petitioner by uploading th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ched this Court with the contention that they were unable to access the portal either on account of their ignorance or on account of the fact that the persons, authorized by them, to 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 accep....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....red persons, with delay, can be considered, subject to the registered persons paying 20% of the disputed 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 orders, under challenge, suffer from an inherent defect of absence of a DIN number....