Balaji Filling Station Vs State Tax Officer (Telangana High Court)
Telangana High Court Sets Aside GST Show Cause Notice and Order Issued in Breach of Statutory Timeline Under Section 73(2)
Summary: The Telangana High Court considered GST proceedings concerning Financial Year 2017-18 initiated under Section 73 of the Telangana Goods and Services Tax Act, 2017. The petitioner challenged the show cause notice dated 28.12.2023 and consequential order dated 30.12.2023, contending that the proceedings were contrary to the statutory timeline prescribed under Section 73(2) and barred by limitation. The State Tax Department, on instructions, fairly submitted that the impugned show cause notice dated 28.12.2023 was contrary to Section 73(2) of the Act. In view of this submission, the Court held that the consequential order dated 30.12.2023 arising out of the show cause notice could not be sustained in law, being contrary to the specific statutory timeline under Section 73(2). The Court accordingly set aside both the show cause notice dated 28.12.2023 and the consequential order dated 30.12.2023 and allowed W.P. No. 25574 of 2026, with no order as to costs.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
Sri Tejprakash Toshniwal, learned counsel appears for petitioner.
Sri Swaroop Oorilla, learned Special Government Pleader for State Tax appears for respondents.
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