Tallapally Ravinder Goud Vs Assistant Commissioner (ST) (Telangana High Court)
Telangana High Court Allows GST Rectification Remedy for Ex-Parte Tax Demand Telangana High Court in Tallapally Ravinder Goud vs Assistant Commissioner (ST)
The Telangana High Court once again emphasized that taxpayers should be allowed to avail statutory remedies such as rectification under Section 161 of the CGST Act before coercive recovery proceedings continue. In this case, the Court permitted the petitioner to approach the department for rectification of the impugned GST demand order.
Introduction
In recent GST litigation, Telangana High Court has repeatedly shown a practical and taxpayer-friendly approach in matters involving procedural lapses, lack of hearing, and rectification opportunities.
In the present case, the petitioner challenged a GST demand order alleging that the assessment was completed without granting proper opportunity and based on unilateral computation by the department. Since a similar issue had already been decided earlier by the Court, the Bench disposed of the writ petition by granting liberty to seek rectification under Section 161 of the CGST Act, 2017.
Case Background
The petitioner, Mr. Tallapally Ravinder Goud, filed the writ petition challenging the order dated 20.02.2025 passed by the State Tax authorities for FY 2020-21.
The grievance of the petitioner was that:
- Tax demand of approximately ₹4.74 lakhs under CGST and SGST was raised;
- The assessment was allegedly completed without proper opportunity of hearing;
- The computation was unilateral;
- Principles of natural justice were violated.
The petitioner therefore sought quashing of the impugned order through writ proceedings before the Telangana High Court.
