2026 (8) TMI 722

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....the Petitioner : M. V.J.K. Kumar Counsel for the Respondent : Sri Swaroop Oorilla, Special Govt Pleader for State Tax ORDER PER HON'BLE JUSTICE P.SAM KOSHY: 1. Heard Dr. M. V.K. Moorthy, learned Senior Counsel representing Sri M. V.J. K. Kumar, learned counsel on record for the petitioner and Sri Swaroop Oorilla, the learned Special Government Pleader for State Tax appearing for the re....

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....f Punjab as were specifically made known to the department through their reply to the show cause notice dated 24.02.2024, wherein it was very emphatically made available to the petitioner so far as the total turnover of work executed in the State of Punjab and also the total turnover of work executed in the State of Telangana. 4. Learned counsel further submits that so far as the work executed ....

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....thorities. As regards proper service of said order is concerned, the document is made available to the Bench by the learned Special Government Pleader which shows that the said order has been uploaded in the portal on 27.01.2025, whereas the order is one which was signed on 29.01.2025 itself. Thus, it is hard to believe that the uploading could not be done even before the order was passed to the a....

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....against the said turn over in the State of Punjab or not. Even if the petitioner would not have paid the tax in Punjab, whether the authorities in the State of Telangana would have the jurisdiction to claim tax on the said transaction executed in the State of Punjab are all the facts which ought to have been considered by the authorities which action has not been properly dealt with in the course ....