2026 (5) TMI 908

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....nath Reddy Counsel for the Respondent : Mr. Swaroop Oorilla, Special Govt Pleader for State Tax ORDER: Heard Mr. K.P. Amarnath Reddy, learned counsel appearing for the petitioner and Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax appearing for respondent Nos.1 and 2. 2. Writ petition is prayed for the following relief: "For the reasons stated in the acco....

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....na Goods and Services Tax Act, 2017 (for short 'the TGST Act') dated 01.12.2025 along with attachment proceedings on the ground that the notice or the summary of the order were not authenticated with physical signature or digital signature as per Rule 142 read with 26(3) of the Central Goods and Services Tax Rules, 2017. The petitioner contends that it became aware of the impugned show cause notic....

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....ant writ petition should not be entertained in view of the principles laid down in Assistant Commissioner (CT) LTU, Kakinada, v. Glaxo Smith Kline Consumer Health Care Limited [(2020) 19 SCC 681] 5. Learned counsel for the petitioner therefore seeks liberty to the petitioner to approach the appellate authority with a delay condonation application. He submits that the appellate authority may be ....

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.... petitioner may approach the appellate authority within a period of two weeks with a delay condonation application and statutory pre-deposit. It is open for the petitioner to take all such grounds in law and on facts in the appeal. Needless to say, the appellate authority would consider the question of delay and if he is satisfied with the reasons explained in the delay condonation application, he....