2026 (8) TMI 232

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....GHUNANDAN 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 31.03.2017, passed under the CST Act. 2. The contention of the learned counse....

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.... 26.04.2015. It is also stated that another show-cause notice, dated 26.11.2016, 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 10.07.2017. However, the cover was returned by the postal authority on 15.07.2017. 4. In those circumstances, it must be held that the petitio....