2026 (11) TMI 55

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....Counsel for the Petitioner : Mr. V. Sai Amit Counsel for the Respondent : Mr. Swaroop Oorilla, Special Govt Pleader for State Tax COMMON ORDER PER THE HON'BLE THE ACTING CHIEF JUSTICE P.SAM KOSHY: Heard Mr. V. Sai Amit, learned counsel for the petitioner, and Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax, appearing for the respondents. 2. These writ petitions....

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....vernment Pleader appearing for the respondents, while fairly conceding that the impugned order ought to have been issued under Section 74A of the Act, submits that the reference to Section 73(5) of the Act was due to a technical error and that the impugned order may be construed as one issued under Section 74A of the Act. 5. Be that as it may, considering the fact that the impugned order have b....