Hitech Enterprises vs. The Assistant Commissioner
Held
The High Court disposed of the writ petitions by directing the proper officer to undertake rectification proceedings under Section 161 of the TGST Act. This was based on a consensus between the parties that such errors are amenable to rectification.
Facts
The petitioner challenged multiple show cause notices and demand orders issued for the same tax periods under the GST Act. The core issue was the issuance of multiple notices and orders for the same tax period, which the petitioner argued was arbitrary and illegal.
Key Issues
Whether the issuance of multiple show cause notices and demand orders for the same tax period is permissible under the GST Act and if such errors can be rectified.
Sections Cited
Section 161
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rHE HoNouRABLE rHE cHlEt .,tit*B"t THE HONOURABLE SRI JUSTICE t 3,'t881 sRl APAREsH KulJllR stuoH G.M. MOHIUDDIN -"4 arATr oF TELANGAI ,N rHE H,GH "",:l{j[J, "#]iH}il'*TG ANA (sPe ruEsD#6r*EotES\lEJ|TlFSH\/Kl9E'.yo*"" PRESENT Between: THyAcA RAJ SURULURI HrrEcHFBlt":?rit5,t"[;:rlL'-3%%"iH;irv,reransanq',500051 Registered ...pETtTpNER ^*: The Assistant commissioner (sT), NA'HARAM-1, Hyderabad -500001 z.state of Telangana, Through principar !egrg!1w to Government Revenue Departme n;'(t';;';; t"i "i i'11' Hvd e ra b ad' re I a n s a n a' ...RESPONDENTS PetitionunderArticle226oftheConstitutionoflndiaprayingthatinthe circumstances stated in the affidavit f,ed therewith, the High court may be pleased to issue a writ, order, or direction more particularly one in the nature of a Writ of Mandamusbeingfiledassailingtheunsignedimpugnedshowcausenoticesdated 07.06.2022 and 30'05'2024 vide Ref no' 2D360622036890D and 2D36os240651679. The corresponding unsigned demand order dated 20'08'2024 arrt22.o8.zJ24videRefno.ZD3608240730659andZD36o8240861149passedby. the Respondent No.1 under Section 73 of the central Goods and Services Tax Act' 2O17 forthe Financial Year 2r1g-Zodemanding an amount to
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