Sapna Satish Agarwal Vs State of Telangana (Telangana High Court)
Telangana High Court Directs Taxpayer to Avail Statutory GST Appeal Remedy Against Assessment Order
The Telangana High Court declined to entertain a writ petition challenging a GST assessment order passed under Section 73 of the GST Acts, holding that the petitioner had an effective statutory remedy of appeal. The Court granted liberty to approach the appellate authority with a delay condonation application and statutory pre-deposit, leaving all factual and legal grounds open for consideration in appeal.
Introduction
In Sapna Satish Agarwal v. State of Telangana & Another, the petitioner challenged a show cause notice and assessment order issued under the Telangana Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017.
The principal grievance was that the show cause notice and assessment order were merely uploaded under the “Additional Notices” tab of the GST portal and were never effectively communicated to the petitioner.
Facts of the Case
The petitioner challenged:
- Show Cause Notice dated 30.09.2023
- Order-in-Original dated 30.12.2023
Both were issued under Section 73 of the GST Acts for the tax period July 2017 to March 2018.
The writ petition was filed on 06.04.2026, nearly two years after the assessment order.
