Rasun Exports Private Limited Vs State of Telangana & Others (Telangana High Court)
Background
The Telangana High Court considered a writ petition filed by M/s. Rasun Exports Private Limited seeking relief in line with an earlier decision in W.P. No. 20731 of 2025 and batch, dated 15.10.2025. The petitioner relied on the directions issued in those proceedings, and the State Tax Department did not dispute the request.
Court’s Decision
The Division Bench comprising Acting Chief Justice P. Sam Koshy and Justice Suddala Chalapathi Rao disposed of the writ petition in terms of the earlier order.
In the earlier batch, the Court had recognised the proper officer’s power to rectify errors or omissions in notices and orders under Section 161 of the Telangana GST Act, 2017. It directed the concerned officers to undertake rectification in accordance with law within a reasonable time and duly inform the assessees.
The Court also noted that the Department’s circular dated 14.10.2025 had been uploaded on the GST Portal/Commercial Taxes Portal to enable similarly affected taxpayers to approach the proper officer for rectification.
The Court clarified that:
- Taxpayers may approach the proper officer for rectification of eligible errors or omissions.
- Any grievance not amenable to rectification under Section 161 may be raised before the appropriate forum.
- If rectification results in a refund, the proper officer must take an appropriate decision in accordance with law.
The writ petition was disposed of without any order as to costs.
Key Takeaway
The ruling reiterates the availability of the rectification mechanism under Section 161 of the TGST Act for eligible errors or omissions in GST notices and orders. However, rectification is limited to matters falling within the statutory provision and does not replace other remedies where the dispute cannot be resolved through rectification.
Conclusion
The decision provides procedural guidance to taxpayers seeking correction of errors in GST proceedings. Taxpayers facing similar issues may approach the competent proper officer under Section 161, while preserving their right to pursue an appropriate remedy for issues that fall outside the scope of rectification.
Cases Discussed
- W.P. No. 20731 of 2025 and batch (Telangana High Court), decided on 15.10.2025 — Followed by the High Court. The earlier decision permitted rectification of eligible errors or omissions in GST notices and orders under Section 161 of the TGST Act and preserved other remedies where rectification was unavailable.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
Heard Mr.A.V.A.Siva Kartikeya, learned counsel for the petitioner and Mr.K.Sai Akarsh, learned Assistant Government Pleader representing Mr.Swaroop Oorilla, learned Special Government Pleader for respondent-State Tax and perused the record.
2. Learned counsel for the petitioner submits that in similar circumstances, this Court has disposed of WP.No.20731 of 2025 and batch, dated 15.10.2025, and prays that the same order may be passed in the present writ petition also.
3. Learned Assistant Government Pleader for State Tax also does not dispute the same.
4. The operative portion of the aforesaid order dated 15.10.2025 reads as under:
“ In the aforesaid facts and circumstances and in view of the stand of the Department, which appears to be in consonance with the power of rectification concerned upon the proper officer under Section 161 of the TGST Act, we deem it proper to dispose of the writ petitions to enable the concerned proper officers to undertake the exercise of rectification of the impugned notices/orders, in accordance with law, within a reasonable time with due intimation to the assessees. It is brought to the notice of the Court that the circular dated 14.10.2025 has also been uploaded on the GST Portal/Commercial Taxes Portal of the Department so that persons aggrieved with similar grievances can approach the proper officer for rectification of such errors, omissions etc., in the notices or orders issued by the concerned proper officer, in accordance with law.
The Writ Petitions are disposed of with the aforesaid observations and directions. Needless to say, upon such rectification, if any of the petitioners have any grievance which are not amenable to the power of rectification under Section 161 of the TGST Act, it would be open for them to raise before appropriate forum in an appropriate proceding. In case the rectification of the order leads to refund, if any, inf avour of any one of these assessees, the proper officer would take appropriate decision in that regard also as per law…”
5. Accordingly, the Writ Petition stands disposed of in terms of order dated 15.10.2025 in WP.No.20731 of 2025 and batch. There shall be no order as to costs.
Consequently, miscellaneous petitions pending, if any, shall stand closed.
