M/S. Shri Sharada vs. The Deputy Commissioner
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The petitioner, M/s. Shri Sharada Iron and Steel Private Limited, filed a writ petition challenging show cause notices dated 11.09.2025 and 23.09.2025, along with orders dated 30.12.2025 and 31.12.2025, issued by the 1st and 3rd respondents respectively. These actions pertained to the tax period April 2021 to March 2022. The petitioner contended that the impugned orders were issued without jurisdiction, contrary to a circular dated 14.10.2025 issued by the 4th respondent, and also contrary to the provisions of the Central Goods and Services Tax Act, 2017, and the Telangana Goods and Services Tax Act, 2017. A key point raised was that respondent No. 2 had previously dropped proceedings for the same tax period by an order dated 15.03.2025, and the petitioner was confused as to which authority to approach for rectification of the orders passed by two separate authorities.
Held
The Court noted the petitioner's grievance that the impugned orders dated 30.12.2025 and 31.12.2025, issued by respondents 1 and 3 for the tax period April 2021 to March 2022, related to an issue where respondent No. 2 had already dropped proceedings by an order dated 15.03.2025. The petitioner also pointed out that the concerned respondents had not considered the circular dated 14.10.2025. The Court was informed by the learned counsel for the State Tax, on instructions, that the petitioner should approach respondent No. 1 for rectification. Consequently, the Court granted the petitioner liberty to file an application for rectification under Section 161 of the Goods and Services Tax Act, 2017, within two weeks. Upon filing, respondent No. 1 was directed to decide the application in accordance with law within three weeks, after affording an opportunity of hearing to the petitioner. The Writ Petition was disposed of with this liberty.
Key Issues
1. Whether the show cause notices and subsequent orders dated 30.12.2025 and 31.12.2025, issued by respondents 1 and 3 for the tax period April 2021 to March 2022, are illegal and issued without jurisdiction, particularly in light of a prior order by respondent No. 2 dropping proceedings for the same period. 2. Whether the impugned orders are contrary to the circular dated 14.10.2025 issued by respondent No. 4. 3. Whether the impugned orders are contrary to the provisions of the Central Goods and Services Tax Act, 2017, and the Telangana Goods and Services Tax Act, 2017. Petitioner's arguments: The petitioner argued that the orders were illegal, issued without jurisdiction, and contrary to the mentioned circular and GST Acts. They also highlighted the confusion arising from two separate authorities issuing orders for the same tax period, especially when one authority had already dropped proceedings. The petitioner sought rectification under Section 161 of the GST Act. Respondents' arguments: The learned counsel for the State Tax, on instructions, submitted that the petitioner should approach respondent No. 1, the Deputy Commissioner STU-1, Saroornagar Division, Hyderabad, for rectification of the impugned orders.
Sections Cited
Section 161
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Cause title — parties, addresses and appearances
The Court made the following: ORDER
rr, IN THE HIGH COURT FOR THE STATE OF TELANGANA A,T HYDERABAD THE HON'BLE THE CHIEF JUSTICE SRI APARESH K[']\,{AR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN DATED | 03.02.2026 Iletrveen: IUs. ShriSharada Iron and Steel Private Limited AND Petitioner The Deputy Commissioner STU-1, Saroornagar division, Hyderabad and flour others ... Respondents ORDER: Sri K.P. Amarnath Reddy, learned counsel appears for petitioner. Sri K. Sai Akarsh, learned Assistant Government Pleader appears for Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, for respondents.
The grievance of the petitioner is captured in the order dated 23.01.2026 which reads as under: "Learned counsel for the petitioner submits that both the impugned orders dated 30.12.2025 and 31.12.2025 relate to the same tax period from April, 2021 to March, 2022, ! t
IICJ 16135. J) & GMM, J tV.P.No.1963 of2O26 which have been issued by respondent Nos.1 and 3 respectivel), in respect of an issue where already respondent No.2 had droppcd the proceedings by order dated 15.03.202.1 (Anucrure-P3).'lhe concerned respondents have not taken into consideration the circular datcd 14.10.2025 issued bv respondent No.
Petitioner is at a loss as to where to approach for seeking rectification of the impugned orders passed by two separate authorities for the same tax period under Section 16l of the Goods and Service Tax Act. 2017."
Learned counsel for the State Tax, on instructions, subnrits that the petitioner should approach respondent No.1, Deputy Cornrnissioner STU- [, Saroornagar Division, Hyde,rabad, for rectification of the impugned orders.
Learned counsel for the petitioner therefore seeks liberty to fil,: an application for rectification under Section 161 of the Gooos and Services Tax Act,2017, in respect of the impugned orders dated 30.12.2025 and 31.12.2025 relatable to the tax periorl from April, 2021, to March,2022. Let such application be fil:d within a period of two (2) weeks. On such application being filed, respondent No.1 would take a decision in accorrlance with law within three (3) weeks thereafter, after 2 affording an opportunity of hearing.
,ir -t HGJ (AKrS, J) & GMM. J W.P.No.l963 of 2026
The instant Writ Petition is disposed of wirh the aforesaid liberty. There shall be no order as to costs. Miscellaneous applications, if any pending, shall stand closed. '.A. SRINIVASA ASSISTANT REG /// OFFICER 3 To,
The Deputy commissioner, sTU-1, Saroornagar Division, Hyderabad' Telangana 2.TheDeputyCommissioner,.(SI)-1(FAc),EnforcementWing,o/o Comm iisicjn"t oi' i J*r""i)i rixei' N ampally' Hyderabad'
The Deputy Commissioner,.(ST)-VI, Enforcement Wing, o/o Commissioner of C;;&;dl Taxes, NamPallY, HYderabad'
The commissioner of commercialTax Officer,.lst Floor' commercial Tax Office, Near Ml M;tk;iR;;d, O$.JG GinOtii Bhavan, Nampally-500001
The secretary to Government (Revenue) cT-ll, commercial Taxes / state Tax Departrn"ni Stx" "i r"langina, Secretariat, Hyderabad. 6.oneCCtoSRlK.P.AMARNATHREDDY,AdvocateIoPUC]
Two CCs to SPECIAL GP FOE STATE TAX, High court for the state of tJt-ngana at HYderabad' [OUT]
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HIGH COURT DATED i03,t0212026 ORDER WP.No.1963 ot 2026 I -T[it &r"; 1 c) 2 B [{:8 2026 * * DISPOSING OF THE WRIT PETITION WITHOUT COSTS T ru$'o
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.