M/S. Vcs Constructions vs. The Deputy Commissioner Of State Tax
Held
The Court directed the proper officers to undertake rectification of the impugned notices and orders under Section 161 of the TGST Act, 2017, within a reasonable time, with due intimation to the assessees. This was based on the Department's submission that such errors are amenable to rectification and a circular issued for this purpose.
Facts
Petitioners challenged unsigned show cause notices, demand orders (DRC-01, DRC-07), and appeal orders under GST laws, alleging lack of signatures, jurisdictional errors, non-compliance with Rule 142(1-A), and issuance of multiple proceedings for the same tax period.
Key Issues
The key legal issues were the validity of unsigned GST show cause notices and orders, non-compliance with procedural rules like Rule 142(1-A), and the legality of issuing multiple demand proceedings for the same tax period.
Sections Cited
Rule 142(1-A), Section 73, Section 107(2), Section 108, Section 161
AI-generated summary — verify with the full judgment below
[ 3486 ] WEDNESDAY, THE FIFTEENTH DAY OF OCTOBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN Between: M/s. Sri Venkateshwara Dairy Products, rep. by its Proprietor, Iv1r. Madhava Rao Durgam, 6-3-8411N2, First Floor, Arun Aditya Residency, MCH Market Road, Ameerpet, Hyderabad-500 01 6. ...PETITIONER AND 1 Assistant Commissioner Hyderabad. (ST), Punjagutta-l Circle, Punjagutta Division,
Appellate Joint Commissioner (ST), Punjagutta Division, Hyderabad.
State of Telangana, rep. by its Secretary to Governmenl (Revenue), State Tax Department, Secretariat, Hyderabad. ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus or any other appropriate writ or order or direction by setting aside the impugned show cause notices dated 7.6.2022, 12.1 .2024 and 31 .1 .2024 and Form GST DRC-01 vide Ref.Nos.ZD360622O37S827, dated 7.6.2022, 2D360124O177O0L, dated 17.1 .2024 and 2D360124053142X, dated 31 .1 .2024 and impugned orders dated 30.4.2024 and Fo
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