S.I.S. Construction Vs Assistant Commissioner (ST) and Others (Telangana High Court)
Telangana High Court Directs GST Rectification in Cases Involving Multiple Notices and Orders for the Same Tax Period
Summary: The Telangana High Court disposed of a writ petition filed by S.I.S. Construction against the Assistant Commissioner (ST) and others concerning multiple show-cause notices and adjudication orders issued for the same tax period under the Telangana Goods and Services Tax Act, 2017, Central Goods and Services Tax Act, 2017, or Integrated Goods and Services Tax Act. During the hearing, counsel for both sides agreed that the petition could be disposed of in accordance with the High Court’s earlier common order dated 15 October 2025 in W.P. No. 20731 of 2025 and connected cases.
The earlier common order had addressed similar grievances arising from overlapping GST notices and orders. In those proceedings, the Advocate General submitted that such errors could be rectified by the proper officer, either suo motu or when brought to the officer’s attention by an affected taxpayer. The Department’s position was that the errors fell within the second proviso to Section 161 of the TGST Act, under which the ordinary six-month limitation would not apply. The petitioners in those cases also agreed that the grievances were amenable to rectification.
Accepting the proposed statutory route, the earlier Bench had directed the concerned proper officers to undertake rectification in accordance with law, within a reasonable time and after intimating affected taxpayers so that they could provide relevant information or submissions. It also noted the Department’s circular dated 14 October 2025, which had been uploaded to the GST Portal or Commercial Taxes Portal to facilitate rectification requests. The earlier order preserved the right to pursue other appropriate remedies for grievances outside Section 161 and required refund consequences, if any, to be addressed in accordance with law.
Following that common order, the High Court disposed of S.I.S. Construction’s writ petition on similar terms, without costs. The Court did not independently cancel every notice or adjudication order or determine the merits of any tax demand.
Cases Discussed
1. W.P. No. 20731 of 2025 and Batch (Telangana High Court); Common Order Date: 15.10.2025. The earlier common order addressed multiple show-cause notices and adjudication orders covering the same tax period. It recorded the Department’s position concerning rectification under Section 161 of the TGST Act and directed the proper officers to undertake eligible corrections in accordance with law, within a reasonable time and after notifying affected taxpayers. The present Bench adopted those directions and disposed of the writ petition in similar terms.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
Heard Sri K.P. Amarnath Reddy, leaned counsel appearing for the petitioner and Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, appearing for the respondents. Perused the record.
2. The grievance raised by the petitioner in this writ petition is regarding the adjudication proceedings under the Telangana Goods and Services Tax Act, 2017, Central Goods and Services Tax Act, 2017 or Integrated Goods and Services Tax Act by issuance of multiple show cause notices followed by multiple orders passed for the same tax period.
3. Today, at the hearing, learned counsel for the parties are in consensus that the matter can be disposed of in the lines of common order dated 15.10.2025, passed by this Court in Writ Petition No.20731 of 2025 and batch cases, where similar issue was involved.
4. This court by order dated 15.10.2025 disposed of Writ Petition No.20731 of 2025 and batch cases in the following terms:
“7. Learned Advocate General submits that the issues which have been raised by the petitioners in these cases are such which the proper officer on his own motion or being brought to his notice by the affected person also can rectify. According to learned Advocate General, these errors would fall under second proviso to Section 161 of the TGST Act wherein the period of limitation of six months would not apply. It is submitted that the proper officer in these cases would undertake the exercise of rectification in accordance with law. Petitioners would be intimated of such exercise so that they can provide necessary information and/or submission to enable the officer to exercise his jurisdiction for rectification of the errors which may have occurred in passing assessment orders in individual cases.
8. Learned counsel for the petitioners agreed to the suggestion that the grievances relating to issuance of multiple show cause notices or orders covering same tax period are amenable to rectification under Section 161 of the TGST Act. They also agree that the SOP would enable the petitioners or other such affected tax payers to approach the proper officer for rectification of such errors.
9. 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 conferred 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.
10. 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 grievances 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 proceeding. In case the rectification of the order leads to refund, if any, in favour of any one of these assessees, the proper officer would take appropriate decision in that regard also as per law. There shall be no order as to costs.
Miscellaneous applications pending, if any, shall stand closed.”
5. Following the aforesaid common order dated 15.10.2025 passed in Writ Petition No.20731 of 2025 and batch, the instant writ petition is also disposed of in similar terms. There shall be no order as to costs.
Miscellaneous applications, if any pending, shall stand closed.
