GST demand order cannot be passed against Quashed SCN: Telangana HC

Krishna Automotives Vs Deputy Commissioner of State Tax (Telangana High Court) Summary: The Telangana High Court ruled on a petition filed by Krishna Automotives, challenging an order dated December 27, 2023, issued by the Deputy Commissioner of State Tax. The case marked the second instance of the petitioner seeking judicial relief, following an earlier writ petition (WP No. 7919 of 2024) in which the court had already quashed the original show-cause notice (Form GST DRC-01 dated September 29, 2023) and the corresponding order due to non-compliance with Rule 26(3) of the CGST Rules, 2017. De...