GST Authorities were directed to rectify duplicative notices and orders as per new SOP

Venkateshwara Dairy Products Vs Assistant Commissioner (ST) (Telangana High Court)

Conclusion: Since issuance of multiple show cause notices and orders for the same tax period under the TGST/CGST Acts was contrary to law and administrative propriety. therefore, in light of the State’s assurance and Circular No. LIV(2)/33/2025 dated 14.10.2025 introducing a Standard Operating Procedure (SOP) for rectification under Section 161 of the TGST Act, the Court directed proper officers to rectify such errors within a reasonable time, after due intimation to assessees.

Please become a Premium member. If you are already a Premium member, login here to access the full content.