Rondeyvoo Eurasia Vs Assistant Commissioner (ST) (Telangana High Court)
The Telangana High Court in M/s. Rondeyvoo Eurasia v. Assistant Commissioner (ST) once again emphasized the availability of rectification remedy under Section 161 of the GST Act in cases involving alleged procedural irregularities in GST adjudication proceedings.
The Court disposed of the writ petition by granting liberty to the taxpayer to approach the proper officer for rectification of the disputed notices and orders, while also granting temporary protection against coercive recovery proceedings.
This judgment follows the earlier decision rendered in W.P. No.1963 of 2026 and reflects the Telangana High Court’s consistent approach in resolving GST procedural disputes through statutory rectification mechanisms.
Case Background
The petitioner, M/s. Rondeyvoo Eurasia, challenged:
- Show cause notices dated 31.05.2022 and 03.06.2024,
- Notices in Form GST DRC-01,
- Orders dated 13.08.2024 and 20.01.2026,
- Proceedings in Form GST DRC-07,
relating to the tax period from April 2019 to March 2020.
The petitioner alleged several procedural defects in the proceedings, including:
- Absence of signatures on notices/orders,
- Lack of jurisdiction,
- Violation of Rule 142(1A) of the CGST/TGST Rules,
- Improper adjudication process.
The petitioner therefore approached the High Court seeking quashing of the impugned proceedings.
Key Legal Issue
The principal issue before the Court was:
