Telangana HC Directs Taxpayer to Approach GSTAT in ITC Mismatch Dispute

By ADV AKRUTI GOYAL (CA) Goods and Services Tax Judiciary May 11, 2026

TaxGuru Citation: 2026 taxguru.in 5151
Case Name: Telangana State Agro Industries Development Corporation Limited Vs Union of India (Telangana High Court)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: All High Courts, Telangana High Court

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Telangana State Agro Industries Development Corporation Limited Vs Union of India (Telangana High Court)

Telangana High Court Directs Taxpayer to Approach GST Appellate Tribunal in ITC Mismatch Dispute

Introduction

In an important ruling concerning Input Tax Credit (ITC) mismatch disputes under GST, the Telangana High Court reiterated that taxpayers must ordinarily avail the statutory appellate remedy before the Goods and Services Tax Appellate Tribunal (GSTAT), especially now that the Tribunal has been constituted.

The Court declined to interfere with the appellate order passed against Telangana State Agro Industries Development Corporation Limited and directed the petitioner to pursue the remedy before GSTAT under Section 112 of the CGST Act, 2017.

The judgment highlights the High Court’s continued emphasis on exhausting alternate statutory remedies in GST disputes involving factual examination of invoices, supplier reporting errors, and ITC reconciliation issues.

Case Background

Petitioner

Telangana State Agro Industries Development Corporation Limited
(A Telangana Government Undertaking)

Represented by its Manager (F&A) and Authorized Representative for GST Portal.

Respondents