2026 (7) TMI 1767

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....DIN Counsel for the Petitioner : Mr. Kailash Nath P S S Counsel for the Respondent : Mr. Swaroop Oorilla, Special Govt Pleader for State Tax ORDER: Heard Mr. Kailash Nath P S S, learned counsel appearing for the petitioner and Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax appears for respondent Nos.1 to 3. 2. The writ petition has been preferred against the a....

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....order. He submits that some delay might have been occurred in approaching the appellate authority and therefore, the appellate authority may be directed to consider the appeal sympathetically. 5. Learned counsel for the respondent Department submits that the petitioner is at liberty to prefer an appeal against the impugned order taking all the grounds as are available to it in law and on facts ....