MR Steels Vs Deputy Commissioner of State Tax (Telangana High Court)
The Telangana High Court considered two writ petitions filed by the same petitioner challenging show cause notices dated 11.09.2025 issued under the Telangana Goods and Services Tax Act, 2017 for the tax periods April 2023 to March 2024 and April 2021 to March 2022. The petitioner contended that the notices were illegal, unconstitutional, and contrary to the provisions of the Act and the Rules, alleging violations of Articles 265 and 14 of the Constitution of India.
The impugned show cause notices were issued following a search conducted at the petitioner’s premises, during which certain documents and data for the relevant financial years were seized. The petitioner alleged that the seizure was not carried out in accordance with Rule 139 of the Telangana GST Rules, 2017, as no proper panchanama was drawn and the documents were only loosely recorded without signatures. It was further contended that despite submission of audited balance sheets, bank statements, sales and purchase registers, and stock statements, the authorities issued the show cause notices without granting a personal hearing and without scrutiny of returns under Section 61 of the Act. The notices proposed tax demands of ₹83,73,766/- and ₹73,18,005.25 respectively.
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