2026 (5) TMI 1495

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....8/2026 - -<br>GST<br>HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND HONOURABLE SRI JUSTICE T.C.D. SEKHAR Counsel for the Petitioner : V Y Prabhuvu Counsel for the Respondent(S) : Santhi Chandra (Sr. Standing Counsel for CBIC), GP For Commercial Tax PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO: Heard learned counsel for the petitioner and the learned Government Pleader for Commercial Tax ap....

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....ssessment order, cannot be passed, in relation to more 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 in Orig....