Judgment
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 a tune of (sGST Rs 3,70,969/-,CGSTRs3,70,969/-),and(1GSTRs25,04,290/-'SGSTRs22J9'209F'
i ::::::
r?:.,,r,r,n,-) as beins arb*rary, i,esat, mechanicat, bad in raw, and beins (ii) and violative of articles 14, t9(1)(g), 21 and 26s ofthe constitution of rndia.
l.A. NO: 1 OF 2026 Counsel for the petitioner: SRt G.R.S.AKHILESWAR Counset for the Respondents: SRt SWAR_OOP OORILLA, SPL. GP FOR STATE iEX Petitkrn under section 151' cPc praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be preased to stay of operation of the unsigned demand order dated 20.0g.2024 and 22.0g.2o24vide Ref no' 2D360€r240730659 and 2D360g240g61149 passed by the Respondent No.1 under Secti.n 73 of the central Goods and services Tax Act, 2017 for the tax period 2019-20 uncler ccsr/Tcsr Acts, 2o1r p"nd;g;;p".", , the above writ petition, as othenrvise, the petitioner wi, be put to severe ross and hardship.
Between:
AND HlrECt{ ENTER'RTSES, !9p ov proprietor TH'AGA RAJ suRULuRr Registered office at proilro.gO, $'6d No.24, cherrapafly, Terangana, 500051 ...PETITIONER 1 - The Assistant commissioner, (sr), NACHARAM-1, Hyderabad -500001 2- State of retangana, Through principal secretary to Government Revenue De pa rtrrre nt (Com mercial Tax), HydeiabaJ, i"i;;d, ;r.
...RESPONDENTS Petition ttnder 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 Wfit Order, or direction more particularly one in the nature of a writ or Mandamus de,:laring the unsigned impugned show cause notices dated 1aj2'2o23' 31.01.2024 and 07.06'2022 vide Ref .no.
,o.u.,,:::.:.onM, 2D361223o2333o9M' and 2D360622036863A.
The corresponding unsigned demand order dated
10.04.2024, 26.04:2024 and 26.04.2024 vide Ref no. 2D3604210164841' ZD36O42&60613J, and 2D360424O609068 passed bythe Respondent No'1 under Section 13 oftl,re Central Goods and Services Tax Act, 2017 for tl,e FinanCial Year 2O18-1g demanding an amount to a tune of (IGST Rs 63,163/- ,SGST Rs 1,98,728l-, CGST Rs 1,98,728l-),( IGST Rs 63,163/- ,SGST Rs 1,98,728l-, CGST Rs 1,98,728l- )and (SGST Rs 1,42,5101-, CGST Rs 1,42,5101-l as being arbitrary, illegal, mechanicat, bad in law, and:being void ab initio I ii) and violative of articles 14, 1g(1)(g), 21and 265 of the Constitution of lndia.
l.A. NO: 1 OF 2026 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay of operation of the unsigned demand order dated 10.04.2024, 26.04.2024 and 26-04.2024 vide Ref no. zDs6o424o164}4t, 2D360424060613J, and 2D36o42q609068 issued by the Respondent No. 1 for the tax period 2o1g-1g under cGsrffGST Acts, 2017 pending disposal of the above writ petition, as otherwise, the petitioner wirt be put to severe ross and hardship.
Counset for the petitioner: SRI G.R.S.AKHILESWAR Counsel for the Respondents: SRI SWAROOP OORILLA, SPL. GP FOR STATC iAX The Gourt made the foltowing: COMI,ON ORDER _==_
F ,t IN "IHE HTGH COURT FOR THE STATE OF TELANGANA AT IIYDERABAI) H Between HITECH ENTERPRISES AND DATED: 17.03.2026 AND The Assistant Commissioner (ST)' NACHARAM- [' Hyderabad-500 001 and another ... Petitioner ResPondents the Petitioner for State -fax Heard Mr' G'R'S'Akhiteswar' learned counsel appearing for and Mr' Swaroop Oorilla' learned Special Government Pleader appearing for the resPondents' 2.-fhegrier,anceraisetlbythepetitionerinthesewritpetitionsisregarding the adludication proceedings under the Telangana Goods and services Tax Act' 2017' Central Goods and Services Tax Act' 2017 or Integrated Goods arrd Services Tax Act. 201? by issuance of muttrple show aause notices follorved b)' mu\tip\e otdets passed tor the sarne tax period' i
2 3.
Today, at the hearing, learned counsel for the parties are in consensus that ttre matters can be disposed of in the lines of corrmon order dated 15.10.2025, passed by this Court in Writ Petition No.20731 of 2025 and batch, where similar issue was involved.
4- This Court by order dated 15.10.202.5 disposed of Writ petirion No.20731 of 2025 and batch in the following terms:
"7.
Learned Advocate General submits that the issues which have been raised by the petitioners in these cases are such which the proper oflicer on his own motioh or being brought to his notice by the affected person also can recti$. According to learned 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 rhat rhe proper officer in these cases would undertake the exercise of rectiflcation in accordance with law. Petitioners would be intimated of such exercise so thar they can provide necessary information and,/or submission ro enable rhe officer to exercise his jurisdiction for rectification of the errors rvhich may have occurred in passing assessment orders in individual cases.
8.
Learned counsel for the petitioners agreed to the suggestion rhat rhe grievances lelating to issuance of multiple show cause notices .r ordcrs covering same tax period are amenable to rectification under Section 16l of the TGST Act. They also agree that the Sop would enable the petitioners or other such affected tax payers to approach the proper offrcer for recrification ofsuch errors.
9.
In the aforesaid facts and circumstances and in vierv or'the stancl or' the Department, which appears to be in consonance rvith the p.rver .f rectification conferred upon the proper officer under Section 16r .f the TGST Act, we deem it proper to dispos€ of ttre writ petitions to enable the concerned proper officers to undertake the exercise of rectification ol. rhc impugned notices/orders, in accordance with raw, within a reasonable tinrc with due intimation to the assessees. It is brought to the notice o| the coun that the circular dated 14.10.2025 has also been uploaded on rhe GS-l' Portal/commercial Taxes Portal of the Department so that persors aggrieved with similar grievances can approach the proper officer for rectification or'
3 such errors, omissions, etc., in the notices or orders issued by the concerned proper officer, in accordance with law.
10.
The writ petitions are disposed of with the aforesaid observations and directions. Needless to say, upon such rectificatiorL if any of the petitioners have any grievances which are not amenable to the power of rectification under Section 16 I of the TGST Act, it would be open for them to raise before appropriate forum in an appropriate proceeding. In 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, ifany, shall stand closed."
5.
Following the aforesaid common order dated 15.10.2025 passed in Writ Petition No.20731 of 2025 and batch, the instant Writ Petitions are also disposed of in similar terrns. There shall be no order as to costs.
Miscellaneous applications pending, if any, shall stand closed.
ASA REDDY ANT REGISTRAR //TRUE COPY// SECTION OFFICER To, The A:;sistant Commissioner (ST), NACHARAM- rabad -500001 The Principal Secretary to Government Revenue Department (Commercaal Tax), tlyderabad, Telangana One CC to SRI G.R.S.AKHILESWAR, Advocate IOPUC] Two CCs to SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX, High Court for the State of Telangana at Hyderabad [OUTJ Two CD Copies 1 2 3 4 5 BSR TKS Yv
I HIGH C:OURT DATED: 1710312026 COMMON ORDER WP.Nos.7950 & 7959 of 2026 HES 14 "t 3 1i APR zozo ') .:a * .*..- D4 DISPOSING OF BOTH THE WRIT PETITIONS, WITHOIJT COSTS ^T .oRso' -&6 a(,,