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of <h1>Tax Disputes Resolved: CGST Act Petitioners Win Right to Reexamine Accounts with Fresh Hearing and Fair Opportunity</h1> <h3>M/s. Western Constructions, M/s. Cyber Homes, M/s. Aqua Space Developers Private Limited Versus The Joint Commissioner of State Tax, State of Telangana Hyderabad</h3> M/s. Western Constructions, M/s. Cyber Homes, M/s. Aqua Space Developers Private Limited Versus The Joint Commissioner of State Tax, State of Telangana ... In the case before the Telangana High Court, the petitioners challenged orders issued by respondent No.1 under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act). The petitioners, represented by Senior Counsel S. Ravi, argued that they could not appeal these orders due to the absence of a Commissioner (Appeals), as stipulated by Rule 109A of the CGST Rules. They also contended that the orders were made without examining their books of accounts, particularly regarding the reversal of input tax credit.The respondents, represented by Standing Counsel L. Venkateswar Rao, acknowledged the absence of an appellate authority and agreed that the assessing authority would re-examine the petitioners' books of accounts. Consequently, the court set aside the impugned orders and remanded the cases back to respondent No.1 for fresh consideration, ensuring an adequate opportunity for the petitioners to be heard. The court directed that new orders be issued within six weeks from the date of receiving the court's order. All writ petitions were allowed, with no order as to costs.
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