2026 (8) TMI 509

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.... the Petitioner : Mr. K.P. Amarnath Reddy Counsel for the Respondent : Mr. Swaroop Oorilla, GP for State Tax ORDER: Mr. K.P. Amarnath Reddy, learned counsel appears for the petitioner. Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax appears for the respondents. 2. The impugned order-in-original dated 28.02.2025 relating to tax period April, 2020 to March, 2021 has....

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.... Officer for rectification of the impugned order on the grounds available to it. 4. Learned Special Government Pleader for State Tax submits that if such liberty is granted, the Proper Officer would examine the plea in the light of the conditions enumerated under Section 161 of the TGST Act and the SOP dated 14.10.2025 and pass appropriate orders in accordance with law. 5. Having regard to t....