Indira Food Products Vs Assistant Commissioner (ST) (Telangana High Court)
Telangana High Court Permits GST Rectification Under Section 161 – Relief in Challenge to Section 73 Order
The Telangana High Court once again reiterated that taxpayers facing procedural defects or grievances in GST adjudication proceedings may first seek rectification under Section 161 of the GST Act instead of directly pursuing prolonged writ litigation.
In the present case, the petitioner challenged a show cause notice and consequential order passed under Section 73 for FY 2021-22. However, following earlier precedent, the Court permitted the petitioner to approach the proper officer for rectification of the impugned proceedings.
Introduction
The Telangana High Court in Indira Food Products vs Assistant Commissioner (ST), GST Charminar Division & Others dealt with a writ petition challenging GST proceedings initiated under Section 73 of the GST Act.
The petitioner alleged that the show cause notice and consequential adjudication order were illegal, arbitrary, violative of principles of natural justice, and without authority of law.
However, since similar issues had already been addressed in W.P. No.1963 of 2026, both parties agreed that the matter could be disposed of in identical terms by granting liberty to seek rectification under Section 161 of the GST Act.
