2026 (5) TMI 1496

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....SRI JUSTICE T.C.D. SEKHAR Counsel for the Petitioner : Srinivasa Rao Kudupudi Counsel for the Respondent(S) : GP For Commercial Tax PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO: The petitioner had suffered orders of assessment, under Section 62 of the Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act'), for the months of April-2023 to June-2023, March-2024 & April-202....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ting in recovering the taxes assessed, under the earlier orders of assessment, passed under Section 62 of the Act. 4. The learned Government Pleader for Commercial Taxes, appearing for the respondents, on instructions, submits that, the Forms had been filed, on the dates mentioned by the petitioner, and that, the late fee, penalty and tax had also been paid, as stated in the table set out in pa....