M/S Balaji Filling Station vs. State Tax Officer
Held
The High Court held that the show cause notice and the subsequent order were contrary to Section 73(2) of the Act and were barred by limitation. Consequently, they could not be sustained in the eyes of law.
Facts
The petitioner received a show cause notice and an order for the financial year 2017-18. The petitioner contended that these were issued beyond the limitation period and without proper digital signatures, violating principles of natural justice.
Key Issues
Whether the show cause notice and order were issued within the prescribed limitation period under Section 73(2) of the Act and whether they complied with procedural requirements.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (SPecial Original Jurisdiction) FRIDAY, THE FOURTEENTH DAY OF AUGUST TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 25574 OF 2026 Between: ...PETITIONER M/s Balaji Filling Station, 3-1-84, Main Road, Armoor, Dist. Nizamabad rep. by its proprietor, Dinesh Kumar Vaidya S/o Vithoba Vaidya Fl/o Armoor. Nizamabad Dist. State of Telangana AND 1. State Tax Officer, Bodhan and Nizamabad-3. Nizamabad Division 1st Floor' Municipal Complex, Tilak Garden, Nizamabad (State of Telangana)
Joint Commissioner(ST), Nizamabad Division, 1st Floor, Municipal Complex, Tilak Garden, Nizamabad (State of Telangana)
Commissioner of State Goods Service Taxes, 1st Floor, Commissioner of Commercial Taxes Building, Government of Telangana, Nampally, Hyderabad. (State of Telangana)
The State of Telangana, Rep. by its Principal Secretary, Revenue (State Tax) Department, Secretariat, Hyderabad (State of Telangana) ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the
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