2026 (10) TMI 378

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.... Petitioner: Sri K.N. Nishanth Rao Counsel for the Respondent : Sri Swaroop Oorilla, GP for Revenue ORDER: Sri K.N. Nishanth Rao, learned counsel for the petitioner.  Sri Swaroop Oorilla, learned Special Government Pleader appears for State Tax. 2. This writ petition has been preferred with the following prayer: "For the reasons stated accompanying in the affidavit, it is....

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....ces Tax Act, 2017 (for short, "the Act") assessing tax liability for the period August, 2023 to a tune of Rs.22,75,850/- is being assailed in the present writ petition preferred in September, 2026 on the ground that the Goods and Services Tax (GST) registration of the petitioner stood cancelled on 07.12.2024 for non-filing of returns and as such the petitioner could not access the GST common porta....