2026 (5) TMI 1356

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....ition No. 13382/2026 - -<br>GST<br>HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND HONOURABLE SRI JUSTICE T.C.D. SEKHAR Counsel for the Petitioner : Anil Kumar Bezawada Counsel for the Respondent(S) : GP For Commercial Tax ORDER PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO : Heard Sri Anil Kumar Bezawada, the learned counsel appearing for the petitioner and the learned Government Pleader....

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....re 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 being a composite order. In that view of the matter, the pr....