2026 (6) TMI 683

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Writ Petition Nos. 30761 & 30773 of 2025 - -<br>GST<br>Honourable Sri Justice R Raghunandan Rao And Honourable Sri Justice T.C.D. Sekhar Counsel for the Petitioner : Karan Talwar Counsel for the Respondent(S) : GP For Commercial Tax ORDER: As both these Writ Petitions arise out of similar facts and have been filed by the same petitioner, they are being disposed of by way of this Common....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....had appeared in the office of the 1st respondent, for the personal hearing, fixed on 11.08.2025. As no personal hearing was given, the authorized person is said to have signed the attendance register and had left the office of the 1st respondent. However, the 1st respondent passed the impugned orders of assessment, dated 22.08.2025 & 23.08.2025, holding that the authorized representative of the pe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al Circle, Visakhapatnam, without personally appearing before the 1st respondent. 7. Learned Government Pleader for Commercial Tax had also filed a copy of the attendance register, maintained in the office of the 1st respondent, under a memo bearing USR.No.136399/2025, dated 24.11.2025. 8. A perusal of the said attendance register, for 11.08.2025, would show that the authorized representativ....