2026 (8) TMI 1

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....STICE R RAGHUNANDAN RAO AND HONOURABLE SRI JUSTICE T.C.D. SEKHAR Counsel for the Petitioner : Peddibhotla Venkata Sai Rajesh Counsel for the Respondent(s) : Gp For Commercial Tax PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO: The petitioner herein has approached this Court, by challenging the order of assessment, dated 13.10.2015, passed under the CST Act. 2. The contention of the lear....

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....tioner. It is also stated that another show-cause notice could not be served, as the petitioner was not available at the principal place of business. It is further stated that the order was dispatched, by way of registered post on 04.11.2015. However, the cover was returned by the postal authority on 16.11.2015. 4. In those circumstances, it must be held that the petitioner had not received eit....