Karthikeya Exhibitors Vs Deputy Commissioner (Telangana High Court)
Telangana High Court Allows Rectification of Multiple GST Show Cause Notices for Same Tax Period
In a significant relief for taxpayers facing duplicate GST proceedings, the Telangana High Court reaffirmed that errors involving issuance of multiple show cause notices and multiple adjudication orders for the same tax period can be corrected through rectification under Section 161 of the Telangana GST Act, 2017.
The Court disposed of the writ petitions filed by M/s. Karthikeya Exhibitors by following its earlier landmark common order in W.P. No.20731 of 2025 and batch matters dated 15.10.2025.
The ruling strengthens an emerging judicial and administrative framework in Telangana aimed at resolving procedural GST errors through rectification instead of prolonged litigation.
Case Background
Petitioner
M/s. Karthikeya Exhibitors
Represented by its Proprietor, Mr. Srinivas Adepu, Warangal, Telangana.
Respondents
- Deputy Commissioner, STU-1, Warangal Division
- Other State GST Authorities
Facts of the Case
The petitioner approached the Telangana High Court challenging GST adjudication proceedings on the ground that:
- multiple show cause notices were issued,
- multiple adjudication orders were passed,
- for the very same tax period.
The proceedings were initiated under:
- Telangana Goods and Services Tax Act, 2017,
- Central Goods and Services Tax Act, 2017, and
- Integrated Goods and Services Tax Act.
Grievance Raised
