2026 (5) TMI 1500

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.... SRI JUSTICE T.C.D. SEKHAR Counsel for the Petitioner : Karthik Ramana Puttamreddy Counsel for the Respondent(S) : GP For Commercial Tax PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO: Heard Sri Karthik Ramana Puttamreddy, the learned counsel appearing for the petitioner and the learned Government Pleader for Commercial Taxes, appearing for the respondents. 2. The petitioner herein has ....

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....der challenge, has been passed, on 31.08.2024, and 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 copy of the said order had not been served on the petitioner, in the conventional method and the respondents are claiming that the order is served on the petitioner by upl....

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....roached 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, who 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 a....

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....istered persons, with delay, can be considered, subject to the registered persons depositing 20% of the disputed tax, under the impugned order. 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 order, under challenge, suffers from an inherent d....