Telangana HC Kept Central GST SCN in Abeyance Due to Pending State Appeal

Aarush Enterprises Vs Assistant Commissioner of Central Tax (Telangana High Court) The writ petition challenged a show cause notice dated 19.09.2025 issued by the Central Tax authorities under Sections 73 and 74 of the Central Goods and Services Tax Act, 2017/Telangana Goods and Services Tax Act, 2017 for the financial year 2021–22. The petitioner contended that the notice was impermissible as the State Tax authorities had already adjudicated proceedings arising out of the same transactions by an order-in-original dated 21.04.2025, imposing penalty under Section 122 of the CGST/TGST Act, aga...