Bengal Cold Rollers Private Limited Vs Assistant Commissioner (ST) (Telangana High Court)
Material Facts
The petitioner challenged the assessment order dated 28.03.2026 passed under Section 74(1) of the Telangana Goods and Services Tax Act, 2017/Central Goods and Services Tax Act, 2017 for the tax period April 2019 to March 2020, along with the show cause notice dated 18.10.2025.
The petitioner contended that:
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- the show cause notice was issued less than six months before the assessment order, contrary to Section 74(2);
- it was issued beyond the 30-day period referred to in an earlier order of the High Court;
- the limitation objection raised during the personal hearing was summarily rejected;
- the order violated principles of natural justice and Sections 75(4) and 75(5);
- duplicate and overlapping tax demands had been confirmed; and
- a fresh opportunity to file a reply should be granted.
Procedural History
The Court noted that the matter had undergone multiple rounds of litigation. Earlier proceedings had resulted in setting aside previous show cause notices and assessment orders with liberty to issue fresh notices. Subsequent proceedings concerned supply of seized documents and missing files, followed by adjudication proceedings. The petitioner also approached the Supreme Court, which relegated it to the statutory appellate remedy with liberty to raise its contentions before the appellate authority after a pre-deposit of 5% of the principal tax amount. A later modification application seeking waiver of the pre-deposit was rejected, while observing that it was open to the petitioner to prefer a statutory appeal or avail any other remedy in law.
