New Bombay Fruit Juice and Chat Bhandar Vs Assistant Commissioner (State Taxes) (Telangana High Court)
Telangana High Court Permits Rectification of GST Order Where Turnover Variation Was Attributable to GST Portal Technical Issues
Summary: The Telangana High Court considered a challenge to the Order-in-Original dated 28.02.2025 concerning the tax period April 2020 to March 2021, where the petitioner alleged that the Proper Officer had failed to properly verify records and the variation in turnover reflected in GSTR-3B when compared with GSTR-8, contending that its e-commerce providers had categorically submitted that technical issues persisted with the GST Portal and had clarified the Tax Collected at Source (TCS) during the relevant period. After some arguments, the petitioner sought liberty to approach the Proper Officer for rectification under Section 161 of the Telangana Goods and Services Tax Act, 2017, in view of the SOP dated 14.10.2025 framed by the respondents-State. The respondents submitted that the Proper Officer would examine the plea in light of the conditions under Section 161 and the SOP and pass appropriate orders in accordance with law. Without commenting on the merits of the challenge to the impugned order-in-original, the High Court disposed of the writ petition with liberty to the petitioner to prefer a rectification application within one week on the grounds available under Section 161 before the Proper Officer. The Court directed that, if such application is made, the Proper Officer would consider it, after giving an opportunity of hearing to the petitioner, and pass appropriate orders in accordance with law within two weeks thereafter. The writ petition was accordingly disposed of with no order as to costs, and pending miscellaneous applications, if any, were directed to stand closed.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
Mr. K.P.Amarnath Reddy, learned counsel appears for the petitioner.
Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax appears for the respondents.
2. The impugned order-in-original dated 28.02.2025 relating to tax period April, 2020 to March, 2021 has been assailed on the ground that respondent No.1-Proper Officer failed to properly verify the records and the question of variation in turnovers in GSTR-3B when compared to GSTR-8 as the petitioner’s e-commerce providers have categorically submitted that technical issue persisted with the GST Portal. It has also been clarified that the Tax Collected at Source (TCS) done by them during the tax period April, 2020 to March, 2021.
3. Learned counsel for the petitioner, after some arguments, submits that since there is a provision for seeking rectification of the order under Section 161 of the Telangana Goods and Services Tax Act, 2017 (hereinafter referred to as ‘TGST Act’), in view of an SOP framed by the respondents-State dated 14.10.2025, petitioner may be allowed to approach the Proper Officer for rectification of the impugned order on the grounds available to it.
4. Learned Special Government Pleader for State Tax submits that if such liberty is granted, the Proper Officer would examine the plea in the light of the conditions enumerated under Section 161 of the TGST Act and the SOP dated 14.10.2025 and pass appropriate orders in accordance with law.
5. Having regard to the aforesaid facts and circumstances, without commenting on the merits of the challenge to the impugned order-in-original, the Writ Petition is disposed of with a liberty to the petitioner to prefer a rectification application within a period of one week on the grounds as are available under Section1 161 of the TGST Act before the Proper Officer. In case such an application is made, the Proper Officer would consider it and pass appropriate orders, in accordance with law, within a period of two weeks thereafter after giving an opportunity of hearing to the petitioner.
6. The Writ Petition is, accordingly, disposed of. However, there shall be no order as to costs.
Miscellaneous applications pending, if any, shall stand closed.
