B.K. Steels Vs Assistant Commissioner (State Tax) (Telangana High Court)
The writ petition concerned assessment proceedings for Financial Year 2022–23 under Section 74 of the Goods and Services Tax Act, 2017. The dispute arose after an earlier common order of the Telangana High Court dated 25.07.2024 in W.P. Nos. 18654 and 18766 of 2024 had set aside the assessment order dated 30.05.2024 on the ground that the petitioner had not been granted the personal hearing required under Section 75(4) of the Act.
In the earlier order, the High Court restored the matter to the Assessing Officer with specific directions to provide the petitioner a personal hearing and pass a fresh order in accordance with law. The Court also directed that no fresh notice was required and permitted the petitioner to file a reply to the existing show cause notice within seven days and raise all available grounds during the personal hearing.
Following the remand, instead of adjudicating on the original show cause notice after granting personal hearing, the Assessing Officer issued a second show cause notice and thereafter passed a fresh adjudication order dated 11.03.2026 under Section 74.
The petitioner challenged the impugned order, contending that the Assessing Officer had failed to comply with the High Court’s earlier directions. It was also submitted that the petitioner’s reply had not been duly considered. The petitioner further pointed out that in another connected matter relating to Financial Year 2023–24, the High Court had already set aside a similar assessment order passed after issuance of a fresh show cause notice and had remanded the matter with liberty to decide the case on the basis of the first show cause notice.
