New Bombay Fruit Juice and Chat Bhandar Vs Assistant Commissioner (State Taxes) (Telangana High Court)
Telangana High Court Permits Rectification of GST Order Where Turnover Variation Was Attributable to GST Portal Technical Issues
Summary: The Telangana High Court considered a challenge to the Order-in-Original dated 28.02.2025 concerning the tax period April 2020 to March 2021, where the petitioner alleged that the Proper Officer had failed to properly verify records and the variation in turnover reflected in GSTR-3B when compared with GSTR-8, contending that its e-commerce providers had categorically submitted that technical issues persisted with the GST Portal and had clarified the Tax Collected at Source (TCS) during the relevant period. After some arguments, the petitioner sought liberty to approach the Proper Officer for rectification under Section 161 of the Telangana Goods and Services Tax Act, 2017, in view of the SOP dated 14.10.2025 framed by the respondents-State. The respondents submitted that the Proper Officer would examine the plea in light of the conditions under Section 161 and the SOP and pass appropriate orders in accordance with law. Without commenting on the merits of the challenge to the impugned order-in-original, the High Court disposed of the writ petition with liberty to the petitioner to prefer a rectification application within one week on the grounds available under Section 161 before the Proper Officer. The Court directed that, if such application is made, the Proper Officer would consider it, after giving an opportunity of hearing to the petitioner, and pass appropriate orders in accordance with law within two weeks thereafter. The writ petition was accordingly disposed of with no order as to costs, and pending miscellaneous applications, if any, were directed to stand closed.
