Shri Sharada Iron and Steel Private Limited Vs Deputy Commissioner STU-1 (Telangana High Court)
Telangana High Court Allows Taxpayer to Seek Rectification of Conflicting GST Orders Passed for Same Tax Period Dual Proceedings for Identical Tax Period Questioned | Liberty Granted Under Section 161 of the GST Act |
The High Court for the State of Telangana in M/s. Shri Sharada Iron and Steel Private Limited v. Deputy Commissioner STU-1, Saroornagar Division, Hyderabad & Others granted liberty to the petitioner to seek rectification of two separate GST orders passed by different authorities relating to the very same tax period.
The Division Bench comprising Aparesh Kumar Singh and G.M. Mohiuddin observed that the petitioner may approach the competent authority under Section 161 of the Goods and Services Tax Act, 2017 for rectification of the impugned orders dated 30.12.2025 and 31.12.2025.
Introduction
Under the GST framework, proceedings concerning a particular tax period are expected to attain certainty and consistency. However, disputes occasionally arise where multiple authorities issue separate orders covering the same assessment period, creating confusion and procedural hardship for taxpayers.
Section 161 of the Goods and Services Tax Act, 2017 empowers tax authorities to rectify errors apparent on the face of record. The provision acts as an important corrective mechanism where inconsistencies, duplications, or mistakes emerge in tax proceedings.
