The High Court · 2025

bv its Partner, Mr. abad-503 001, Tela Mohammed Ateeq Ahmed' ngana. PETITIONER D 1. State Tax Officer (ST)' Bodhan and Nizamabad lll Circle' Nizamabad Division, Bodhan.

2. State Tax Officer (ST), O/o Joint Commissioner (ST)' Nizamabad Division' Nizamabad. Department, S-ecretariat, Hyderabacl'

3. State of Telangana, rep. by its Secretary to Government (CT)' State Tax - 4.GSTN,Worldmarkl,Aerocity,lndiraGandhilnternationalAiroort'NewDelhi' ini!'pi;"il;iii,i":+difi"rii!"i;td';;';";c.o.'o't.i-a-os-zozsin'wP.No.23665of 2025) ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith' the High Court may be pleased to issue a Writ of Mandamus or any other appropriate writ or order or direction by setting aside the impugned show cause notice dated 31'5'2024 along withthenoticeinFormGsTDRC-o1videRef.No.ZD360524o741983,dated 31 .5.2024 and the proceeding in Form GST DRC-07 vide st Respondent for the Ref .No.ZD360 8241480782, dated 31 '8'2024 issued by the .'l tax period April, 2019 to March,2020 without having any signatures as illegal' without .iurisdiction and contrary to the provisions under the Central Goods and Service Tax Act, 2017 andthe Telangana Goods and Services Tax Act' 2017 ' and -t void in absence of non-compliance of Rule 142(1A) of the Central Goods and Service Tax Rules , 2017 and Telangana Goods and Services Tax Rules, 2017. lA NO: 1 OF 2025 Petition uncler Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased to grant stay of all further proceedings pursuant to the [mpugned order dated 29.8.2024 along with proceeding in Form GST DRC-07 vide Ref.No.ZD360824148O7B2 dated 31.8.2024 issued by the 1st Respondent for the tax period April, i,.O19 to March, 2020 under the Central Goods and Service Tax Act, 2017 and the Telangana Goods and Services Tax Act, 2017 pending disposal of the Writ Petiti,cn as othenruise the Petitioner will be put to severe loss and hardship. Gounsel for the f'etitioner: SRI K. P. AMARNATH REDDY Counsel for the Respondents: SRI A. SUDARSHAN REDDY, ADVOCATE GENERAL FOR]'HE STATE OF TELANGANA APPEARING FOR SRI SWAROOP OORILLA, SPEC1IAL GOVERNMENT PLEADER FOR STATE TAX The Court made the following: ORDER THE HON'BLE THE CHIEFJUSTICE SRI APARESH KUMAR SINGH AND THE HON'BLE SRT JUSTTCE G.M.MOHIUDDTN Writ Petition No.23665 of 2025 Order, Heard Mr. I(P.Amarnath Reddy, learned counsel for the petitioner and Mr. A.Sudarshan Reddy, learned Advocate General for the State of Telangana appearing for Mr. SwarooP Oorilla, learned Special Government Pleader for State Tax flor the respondents.

2. This !7rit Petition is filed for the following reliefl "to issue a $7rit of Mandamus or any other appropriate u'rit or order or direction by setting aside the impugxed shorv cause notice dated 31,5.2024 along with the notice in Form GST DRC-01 vide Ref.No.ZD36052401 41.983 datcd 31.5.2024 and the proceeding in Form GST DRC-07 vide Ref.No.ZD360824l4B0782 dated 31,.8.2024 issued by the Respondent for the tax perioC April, 2019, to March, 2020, without having anlr 5i*t utures as illegal, without iurisdiction and contrary to the provisions under the Central C]oods and Serwice 'I'ax Act,2077, and thc '['clangana Goods and Scn ices Tax Act, { II 2 2:,017, and void in absence of non-compliance o[ FLule 142(1A) of the Cenrral Goods and Service Tax tlules, 2017 , and Telangana Goods and Services Tax t:ules, 201,7, and pass such other order or orders as tlris Hon'ble Court may deem fit and proper in the circumstances o[ the case."

3. Learned counsel for the petitioner submits that initially responde:nt No.2 issued show cause nodce dated 21.05.2024 (Ex.P.1) 'oroposing to disallow the Inpur Tax Credit (ITC) of Rs.98,17,'[32-37 ps., on the ground of non-producrion of relevant documentary evidence under Section 73 of the Telanganzr State Goods and Services Tax Act, zOlT (tor short 'the TGS;T Act) However, on the petitioner submitting documentary evidence, the same was dropped by order of respondent No.1 dated 24.07.2024 (Ex.p.2). \ff4rile So, responderrt No.1 issued show cause notice dated 31.05.2024 on \ the ground of declaration of excess rurnover of Rs.21 ,964/ - in / GSTR-I ;a.nd claiming excess ITC of Rs.3,64,551/ - , when compared to GSTR-9. ::3:: I i 4 \When this issue was taken up with the respondents, learned Advocate General submits that the Department has issued circular bearing No.CCT's Ref.No -LIV (2) /3312025 dated

74.10.2025, whereunder a mechanism was 'proposed under Section 161 of the TGST Act, for recdfication of errors apparent on the face of record.

5. According ro learned Advocate General, the efror in the present case would fall under second proviso to Section 161 of the TGST Act wherein the period of limitadon o[ six months would not apply. It is submitted that the proper officer would undertake the exercise o[ rectification in accordance with law' Petifioner r,vould be intimated o[ such exercise so that he can provide necessary information and/or submission to enable the officer to exercise his iurisdiction flor rectification of the errors' which may have occurred in passing assessment order'.

6. Learned counsel for the petitioner agreed to the suggestion that the grievance relating to issuance o[ muldple show cause ii4ii notices ()r orders coverirlg same tax period ate amenable to rectification under Section 1,61 of the TGST Act. He also agrees that the soP would enable the petitioner ro approach the proper officer [c,r rectification of errors. He submits that this Courr disposed of a batch of similar $7rit petitions uiq,w.p.No.20731 of 2025 and batch vide order dated ll.lg.2025.

7. In t:he aforesaid facts and circumstances and in rrierv of the stand of the Department, which appears ro be in consonance with the power of rectification conferred upon the proper officer under section 167 of the '|GST' Acr, we deenr it proper to dispose of the writ Petition to enable the concerned proper oflficer to undertake the exercise of rectification o[ the impugned notices/.rders, in accordance with law, within a reasonable time with due intimadon to the assessee/peritioner. It is brought to the notice of the Court that the circular dated 14.10.2025 has also bee, uploaded on the GS'r portal/ commercial raxes Portal of the Departmenr so that persons aggrier.ecl with similar grievances can approach the proper officer for rectification of t / ..<.. such effors, omissions, etc., in the notices or ord.ers issued by the concerned proper officer, in accordance wirh law.

8. The \x/rit Petition is disposed of with the aforesaid observations and directions.

9. Needless to say, upon such rectificarion, if the petitioner has any gflevance, w[rich is not amenable to the power of rectification under Section 161 of the TGST Act, it would be open for him to raise the same before appropriate florum in an appropriate proceeding. In case the rectificarion of the order leads to refund, if any, in favour of the assessee/petitioner, the proper officer would take appropriate decision in that regard also as per law. There shall be no order as to costs. Miscellaneous applicarions pending, if shall stand ^ny, closed. ,,TRUE COPY/ SD'. L. VIJAYA LAXMI ASSISTANT FICER To,

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7. TJ -=ffi HIGH COIJRT DATED:3011012025 CIiIr{il WP.No.23665 of 2025 H1 E 5I4 ,t: Q o U 01 APR 2026 t- * i; * DISPOSING OF THE WRIT PETITION WITHOUT COSTS \o cORC'IL #r-