2026 (7) TMI 1736

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....7-6-2026<br>Writ Petition No. 15731/2026 - -<br>GST<br>HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND HONOURABLE SRI JUSTICE T.C.D. SEKHAR Counsel for the Petitioner : K. Raghavender Reddy Counsel for the Respondent(S) : Gp For Commercial Tax PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO: Heard Sri K. Raghavender Reddy, the learned counsel appearing for the petitioner, the learned Governmen....

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....t Pleader for Commercial Taxes, appearing for the respondents, would contend that the order, under challenge, has been passed on 06.11.2024 and the petitioner has approached this Court with inordinate delay and such delay has not been properly explained. 5. The learned counsel for the petitioner would submit that the copy of the said order had not been served on the petitioner, in the conventio....

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.... of registered persons have approached this Court with the contention that they were unable to access the portal either on account of their ignorance or on account of the fact that the persons, authorized by them, who act on their behalf, are not informing them of such orders. In the normal course, this Court would not accept such a contention as neither ignorance of law nor the inability to acces....

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....it petitions, filed by such registered persons, with delay, can be considered, subject to the registered persons paying 20% of the disputed tax. We are also fortified, in this course of action, in view of the Judgment of the Hon'ble High Court of Madras in W.P.No.1474 of 2026. 12. In these circumstances, keeping in view the fact that the present orders, under challenge, suffer from an inherent ....