Hitech Enterprises Vs Assistant Commissioner (ST) (Telangana High Court)
Telangana High Court permits rectification under Section 161 where multiple GST show cause notices and orders were issued for same tax period.
In an important ruling addressing procedural irregularities in GST adjudication, the Telangana High Court in HITECH ENTERPRISES v. Assistant Commissioner (ST) & Another held that grievances relating to issuance of multiple show cause notices and multiple assessment orders for the same tax period are capable of rectification under Section 161 of the Telangana Goods and Services Tax Act, 2017.
The Court disposed of the writ petitions by following its earlier landmark common order passed in W.P. No.20731 of 2025 and batch dated 15.10.2025, wherein the Department itself acknowledged that such errors can be corrected through rectification proceedings.
The judgment provides substantial procedural relief to taxpayers facing duplication of GST proceedings for identical tax periods.
Case Background
The petitioner, HITECH ENTERPRISES, approached the Telangana High Court challenging GST adjudication proceedings initiated by the State Tax Department.
The core grievance raised by the petitioner was that:
- Multiple Show Cause Notices were issued;
- Multiple adjudication orders were passed;
- All relating to the same tax period under:
- Telangana GST Act, 2017,
- Central GST Act, 2017, and/or
- Integrated GST Act, 2017.
The petitioner argued that such duplication resulted in procedural irregularity and overlapping adjudication.
