Disposed¶53

M/s. Sudhakar Impex (India) Private Limited, v. The Assistant Commissioner (St)

Telangana HC3 Feb 2026WP/2997/2026

Case brief

AI extract

What is this about?

GST multiple show cause notices and multiple orders for same tax period; rectification under Section 161 TGST Act (second proviso); Form GST DRC-01 and DRC-07; FY 2018-19; Sudhakar Impex (India) Pvt Ltd v. Assistant Commissioner (ST); Telangana High Court W.P. No. 2997 of 2026, decided 03.02.2026; follows common order dated 15.10.2025 in W.P. No. 20731 of 2025 and batch; writ disposed without costs.

What did the court decide?

Writ petition disposed of in terms of the common order dated 15.10.2025 in W.P. No. 20731 of 2025 and batch: proper officer to rectify the impugned notices/orders under Section 161 TGST Act with due intimation to the assessee; liberty to raise grievances not amenable to rectification before the appropriate forum; no order as to costs; pending miscellaneous applications closed. ¶53

M/s. Sudhakar Impex (India) Private Limited, Vs The… — GST and Indirect Tax | Telangana HC (2026)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the show cause notice in Form GST DRC-01 (Ref. ZD36 0222022264Y dated 22.02.2022) and the consequent order-in-original in Form GST DRC-07 (Ref. ZD36 04240676364 dated 27.04.2024) for FY 2018-19, issued by the 2nd Respondent, are non-est, lacking authentication and signature, and without jurisdiction so as to warrant being set aside under Article 226. +1 more

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Ratio / Principle

The instant writ petition is disposed of in similar terms to the common order dated 15.10.2025 passed in Writ Petition No. 20731 of 2025 and batch, with no order as to costs.

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Key takeaways

The concerned proper officers are to undertake rectification of the impugned notices/orders under Section 161 of the TGST Act in accordance with law within a reasonable time, with due intimation to the assessees; grievances not amenable to such rectification may be raised before the appropriate forum; if rectification leads to refund, the proper officer is to take appropriate decision as per law.ratio¶48

Detailed headnote1 paragraphs

Telangana High Court disposes of a writ petition by M/s. Sudhakar Impex (India) Private Limited challenging adjudication under the Telangana/CGST/IGST Acts where multiple show cause notices (Form GST DRC-01, Ref. ZD36 0222022264Y dated 22.02.2022) and multiple orders (Form GST DRC-07, Ref. ZD36 04240676364 dated 27.04.2024) were issued for the same tax period (FY 2018-19). With consensus of counsel and in line with the Department's stand, the Court disposed of the petition in terms of its common order dated 15.10.2025 in W.P. No. 20731 of 2025 and batch: the proper officer to rectify the errors in the impugned notices/orders under Section 161 of the TGST Act (second proviso - six-month limitation inapplicable) within a reasonable time with due intimation to the assessee; grievances not amenable to rectification may be raised before the appropriate forum; any refund arising from rectification to be decided as per law. No costs; pending miscellaneous applications closed.

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[³⁴⁸⁸ I

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HIGH COURT FOR THE.S.T4\TE OF TELANG4NA AT HYDERABAD

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TWO THOUSAND AND NruCrurY SX

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PRESENT

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THE HONOURABLE THE CHIEF JUS,TICE SRI APARESH KUMAR SINGH9:I THE H.N.URABLE snI.IulrrcE G.M. ,o,,,,,A^!\

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Between:

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)^Private Flat No 503, ri D/o S Bhopal

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AND

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...PETITIONER

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The Assistant_Commissioner (ST), Jubilee Hills- 1 fl ;1-3ltl.':lll,t,ti;:gHt^{jU.?"rr;kGh;ic', jlir,L[ifi?#'3,#,.X1'i,'0,',ii,i3l'}

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The Assistant Commiscianar /eei;;rt;-ffi fi^{;'T?;T{3#,?:,:llJA,'otB%TH.3x';,ts,'fi} Telangand-50r ,fl;1i3",?iFroor,B

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3 3T B"iJe.i,,^?j'}1r.r",ilTffi,S[T# state rax, punjasutta,Division, sth ,oor,

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4' Government,Reve"nu'ejdi:iiiEl,p"rthd.i.s#,r;E;;Ii{"i/d;jd,The state of rerangana,Represellep by it sprincipar secretary to

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...RESPONDENTS

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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, ord or Direction more particurar,, on""* tie nrtrr" of a writ of Mandmus (a). decraring the impugned show^{'a;rJ 'r.tor"e} bearing Reference No' ZD36 0222022264Y in Form GST DRc-01 dated 22 toz 1202.2, and the consequent order-ln-originat bearing Reference *"-;;;a;0676364 in Fonn GST DRc-07 dated 27 to4 12024, issued ,ro ,lrr.o-0, the 2nd Respondent for the Financiar year 2o1g-1g, as being non-est in the eye of raw, lacking authentication and signature as against the provirion, ;r;;;;;

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Act' 2017, also issued and passed without jurisdiction in so far as the same resulting in dttplication of assessment and unjust enrichment and to consequentty set aside the same

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lA NO: 1 OF 2026

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Petition under section 151 cPc praying that in the circumstances stated in in support of the petition, the Hish court may be preased to :i:^::i:::: T. runner stay all proceedings in pursuance of the impugned order-ln-original bearing Reference No. ZD36 04240676364 in Form Gsr DRc-07 -rrr"* dated 27 to4 t2024, incruding the attached proceedings, issued ,; ,r. ;;;-.:" Respondent for the Financial year 2}1g_1g. "no

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Counsel for the petitioner : SRI T.PRADYOTH

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counser for the Respondents : sRr swAROOp ooRrLLA, SC FOR STATE TAX The Court made the following: ORDER

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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.

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..Petitione r

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and

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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.

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ORDER:

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Learned counsel Sri r.pradyoth appears for the petitioner.

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sri swaroop oorilla, learned Special Government pleader for

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State Tax, appears for the respondents.

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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

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Integrated Goods and services Tax Act by issuance of multiple show cause notices followed by multiple orders passed for the same tax period.

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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.

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This court by order dated 15.10.2025 disposed of writ petition No.2073 I ol'2025 and batch cases in the following terms:

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"7. 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^{jurirsdiction} for rectification of the errors which .uy nu"" occurrerl in passing assessment orders in individual cases.

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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.

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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".

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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.

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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.

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Miscellaneous applications pending, if any, shall stand closed."

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Following the aforesaid common order dated l5.lo.2oz5 passed

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in Writ Petition No.2073 | of 2025 and batch, the instant writ petition is

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also disposed of in similar terms. There shall be no order as to costs.

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Miscellaneous applications pending, if any, shall stand closed.

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To,

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//TRUE COPYII

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SD'-M. NAGAMANI I ASSISTANT REGISTRAR I .? G

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SECTION OFFTCER

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The Assistant Commissioner (ST), Jubilee Hills- 1 Circle, punjagutta Division,

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5-9-279,7th Floor, B Block, M:ivur KushalComplex, beside C'hdrmis Abida:^'

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Hyderabad, Telangana-SOOOO t ]

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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'vvvrrvttrrqo} ^r

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