2026 (7) TMI 1509

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....GST<br>HONOURABLE SRI JUSTICE NINALA JAYASURYA 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 NINALA JAYASURYA: Heard learned counsel for the petitioner and Mr. S.A.V. Sai Kumar, learned Assistant Government Pleader for Commercial Tax, appearing for the resp....

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....he dealer filing returns within a period of 120 days along payment of the tax declared under the returns and the dealer is also given an additional facility of filing the returns even beyond the said period on payment of late fee prescribed under the Act and Rules. 6. He contends that the necessary returns, namely GSTR-3B were filed along with payment of late fee and the said order of assessmen....