M/S. Sudhakar Impex (INDIA) Private Limited vs. The Assistant Commissioner (St)
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The Petitioner, M/s. Sudhakar Impex (India) Private Limited, filed a writ petition before the High Court of Telangana challenging a show cause notice and a consequent order-in-original issued by the Assistant Commissioner (ST), Jubilee Hills-1 Circle, Punjagutta Division. The impugned notices and orders pertained to the financial year 2018-19. The Petitioner contended that these actions resulted in duplication of assessment and unjust enrichment, and that the notices/orders lacked proper authentication and signature, rendering them non-est in the eyes of law and issued without jurisdiction. The Petitioner sought to declare these actions void and set them aside. The revenue, represented by the State Tax authorities, was the respondent.
Held
The High Court noted that the Petitioner and the Respondents were in consensus that the matter could be disposed of in line with a common order previously passed by the Court on 15.10.2025 in Writ Petition No. 20731 of 2025 and batch cases, which dealt with similar issues. In that prior order, the Court had acknowledged the Advocate General's submission that such errors, including the issuance of multiple show cause notices or orders for the same tax period, could be rectified by the proper officer under the second proviso to Section 161 of the Telangana Goods and Services Tax (TGST) Act, where the six-month limitation period would not apply. The Court had directed the proper officers to undertake the exercise of rectification with due intimation to the assessees. Consequently, the present writ petition was disposed of in similar terms, allowing the concerned officers to rectify the impugned notices/orders in accordance with law, with due intimation to the assessee. If rectification led to a refund, the proper officer was to decide accordingly. The Court also noted that if any grievances remained that were not amenable to rectification under Section 161, the Petitioner could approach the appropriate forum.
Key Issues
1. Whether the show cause notice and the consequent order-in-original, issued for the financial year 2018-19, are liable to be declared non-est in the eye of law, lacking authentication and signature, and issued without jurisdiction, leading to duplication of assessment and unjust enrichment, as argued by the Petitioner? 2. Whether the Petitioner is entitled to the relief of setting aside the impugned notices and orders? The Petitioner argued that the impugned show cause notice and order-in-original were fundamentally flawed due to lack of proper authentication and signature, and that they resulted in a duplication of assessment for the same tax period, leading to unjust enrichment. The Petitioner contended that these issues rendered the actions void ab initio and without jurisdiction. The Revenue, through the learned Special Government Pleader for State Tax, did not appear to have made specific arguments against the Petitioner's claims in the provided text, but the Court's order indicates a consensus on a procedural path forward.
Sections Cited
Section 161
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Cause title — parties, addresses and appearances
The Court made the following: ORDER
I IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD AI\D No. Dated,: 03.02.2026 Between: IWs. Sudhakar Impex (India) privare Limited. ..Petitioner and \ The Assistant Commissioner (ST), Jubilee Hills-l Circle, Punjagutta Division, 5-9-279,7th Floor, B Block, Mayur Kushal Complex, beside Chermas, Abids, Hyderabad, Telangana - 500 001, and 3 others. ORDER: Learned counsel Sri r.pradyoth appears for the petitioner. sri swaroop oorilla, learned Special Government pleader for State Tax, appears for the respondents.
The grievance raised by the petitioner in this writ petition is in respect of adjudication proceedings under the Telangana Goods and Services Tax Act, 201,7, central Goods and Services Tax Act, 2017 or / /
v 2 Integrated Goods and services Tax Act by issuance of multiple show cause notices followed by multiple orders passed for the same tax period.
Todrly, at the hearing, learned counsel for the parties are in consensus r:hat the maffer can be disposed of in the lines of common order dated 15-10.202s, passed by this courr in writ petition N o.2073r of 2025 and batch cases, where similar issue was involved.
This court by order dated 15.10.2025 disposed of writ petition No.2073 I ol'2025 and batch cases in the following terms:
"
Learned Advocate General submits that the issues which have been raised by the petitioners in these cases are such which the pnrper officer on his own motion or being brought to his notice by the affected person arso can rectify. According to learnecl Advocate General, these errors would fall under second proviso to Section 16l of the TGST Act wherein the period of limitation of six months would not apply. It is submitted that the proper of,ficer in these cases woura unaertate the exercise of rectificiltion in accordance with law. petitioners woutdl be intimatr:d of such exercise so that they can provide necessary information and/or subrirission to enable the offrcer to exercise his jurir iction for rectification of the errors which .uy nu"" occurrerl in passing assessment orders in individual cases. 8. l-earned counsel for the petitioners agreed to the suggestion that-the grievances relating to issuani of multiple show c*use notices or orders .ourring same tax period are amenable to rectification under Section 16l of the TGST Act. They alr;o agree that the Sop would enable the petitioners or other su<:h affected tax payers to approach the proier officer for rectification of such errors.
I. the aforesaid facts and circumstances and in view of the stand of the Department, which appears to be in consonance with the r)ower of rectification conferr"d upon the proper officer under Section 16l of the TGST Act, we deem it proper to dispose c,f the writ petitions to enable the "onc".ned irop". II
3 officers to undertake the exercise of rectification of the impugned notices/orders, in accordance with law, within a reasonable time with due intimation to the assessees. It is brought to the notice of the Court that the circular dated 14.10.2025 has also been uploaded on the GST Portal/Commercial Taxes Portal of the Department so that persons aggrieved with similar grievances can approach the proper officer for rectification of such errors, omissions, etc., in the notices or orders issued by the concerned proper offrcer, in accordance with law.
The writ petitions are disposed of with the aforesaid observations and directions. Needless to Say, upon such rectification, if any of the petitioners have any grievances which are not amenable to the power of rectification under section l6l of the TGST Act, it would be open for them to raise before appropriate forum in an appropriate proceeding, [n case the rectification of the order leads to refund, if any, in favour of any one of these assessees, the proper officer would take appropriate decision in that regard also as per law. There shall be no order as to costs. Miscellaneous applications pending, if any, shall stand closed."
Following the aforesaid common order dated l5.lo.2oz5 passed in Writ Petition No.2073 | of 2025 and batch, the instant writ petition is also disposed of in similar terms. There shall be no order as to costs. Miscellaneous applications pending, if any, shall stand closed. '-M. NAGAMANI I ASSISTANT REGISTRAR I .? G //II To,
The Assistant Commissioner (ST), 5-9-279,7th Floor, B Block, M:ivur Hyderabad, Telangana-SOOOO t ] SECTION OFFTCER Jubilee Hills- 1 Circle, punjagutta Division, KushalComplex, beside C'hdrmis Abida: '
The Assistant Commissioner (ST), punjagutta Division, S-g_2Zg,6th Floor, B Btock. Mavur Kushar comprei,-oesi,oe bh"eila; Abid;j Hy6r"6;;' Telangand-sooooi. --rrrrrY'\' vve'vv vrrvttrrqo ^r 3' Iltg ^pp"llate Joint CommissiongJ-9fState Tax, punjagutta Division, 5th floor, C.T. Complex, Nampally, Hyderabad. r -'r' 'l I
The Princioal secretary_tg Governrnent, Revenue (cr-ll) Department,. secretariat, TetangandSt"t", i.{t;i;i;; ' rv'vrivv \ I
One CC to SRI T.PRADYOTH. Advocare fopl tel
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ONE CC o, SRI SWAROOP OORILLA, SPL.G.P fOr StAtE TAX [OPUCJ
Two CD Copies. I BSK d$J , BS
-i I \ HIGH COURT DATED i03102t2026 \, \ THE S (J 2 B [[B 2026 * * WP.No.2997 of 2026 DISPOSIT\IG OF THE WRIT PETITION WITHOUT COSTS il{ \ \ ,'W
Reproduced from the public record of the Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.