2026 (9) TMI 623

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.... - -<br>GST<br>THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE T.C.D. SEKHAR Counsel for the Petitioner : S Appadhara Reddy Counsel for the Respondent(S): GP For Commercial Tax ORDER The Court made the following Order: (per Sri Justice Ninala Jayasurya) Heard learned counsel for the petitioner. Also heard Mr. R. Kalyan Chakravarthy, learned Government P....

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....S J Constructions vs. The Assistant Commissioner & ors. (W.P No.11028 of 2025) dated 17.09.2025, and seeks to allow the writ petition by setting aside the impugned order. 4. On the other hand, learned Government Pleader, while refuting the said contentions sought to sustain the impugned order. His submission is that the petitioner instead of availing the remedy of appeal had straightaway filed ....

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....is Court vide order dated 17.09.2025 held as follows: "17. Section 74(3) is in parimateria with Section 73(3). However, sub- section (4) of Section 74 does not contain the term "such tax period". This non mention would not, in our opinion, make any difference to the aforesaid interpretation. Apart from this, there are certain other provisions, which would also have to be considered. Any i....