2026 (8) TMI 1745

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....Petition No. 20567/2026 - -<br>GST<br>HONOURABLE SRI JUSTICE NINALA JAYASURYA AND HONOURABLE SRI JUSTICE T.C.D. SEKHAR Counsel for the Petitioner : Anil Kumar Bezawada Counsel for the Respondent : GP For Commercial Tax ORDER: Heard learned counsel for the petitioner. Also heard Ms. Santhi Chandra, learned Senior Standing Counsel for C.B.I.C. representing respondent Nos.1 and 2. 2. W....

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....19-20, 2020-2021, 2021-22, 2022-23 and 2023-24 and the same is not sustainable, in the light of the judgments rendered by this Court. 5. In addition, he also submits that the Summary Orders are unsigned and as such, lacks legal efficacy. He also relies on the decision of this Court in SRK Enterprises reported in (2023)13 Centax 60 (A.P.) in (W.P No.29397 of 2023 dated 10.11.2023). He also submi....

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....the petitioner contends that even on merits, petitioner has got a good case, we are not inclined to examine the same more particularly, since writ petition is otherwise deserves to be allowed on the ground of passing a composite Assessment Order by respondent No.1 for tax periods i.e., 2019- 20, 2020-21, 2021-22, 2022-23 and 2023-24, which is not sustainable. 9. Though learned Assistant Governm....

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.... set aside with direction to the Competent Authority to pass fresh order in accordance with law considering the petitioner's reply already filed as also the additional reply, if so filed, as submitted by the learned counsel for the petitioner within the aforesaid period with respect to the alleged new ground. 14. The entire exercise be completed preferably within a period of six (06) week....