Sensation lnfracon Pvt. Ltd. Vs State of Telangana (Telangana High Court)
GST Portal Upload Constitutes Valid Service of Notice, Rules Telangana High Court; DGGI Investigation Does Not Bar State GST Proceedings Because No Adjudicatory Proceedings Had Begun; High Court Refuses Interference Because Alternative GST Appeal Remedy Was Available; DGGI Closure Letter Did Not Prevent Further GST Action Because It Was Limited in Scope; GST Writ Petition Dismissed Because Investigation and Show Cause Proceedings Were Distinct.
The petitioner, a registered GST taxpayer, challenged an order-in-original dated 28 February 2025 passed under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act), whereby a tax liability of ₹96,30,225.26 was imposed. The proceedings originated from a show cause notice issued on 27 November 2024 relating to the financial year 2020–2021.
The petitioner contended that an investigation regarding availment of Input Tax Credit (ITC) on invoices allegedly issued without receipt of goods or services from certain suppliers had already been conducted by the Directorate General of GST Intelligence (DGGI) under Sections 74(5) and 74(6) of the CGST Act and corresponding provisions of the Telangana GST Act. According to the petitioner, it had paid GST, interest, and penalty amounts and had requested closure of proceedings without issuance of a show cause notice. Reliance was placed on a letter dated 13 February 2024 issued by the Additional Director, DGGI, stating that proceedings against the petitioner had been concluded under Sections 74(5) and 74(6).
