TaxTMI 
TaxTMI 
2025 (10) TMI 915
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.... grievances raised by the tax payers in respect of adjudication proceedings under the Telangana Goods and Services Tax Act, 2017 (hereinafter referred to as 'the TGST Act'), Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'the CGST Act') or Integrated Goods and Services Tax Act by issuance of multiple show cause notices followed by multiple orders passed for the same tax period. In W.P.No.27416 of 2025 also, there were multiple show cause notices but with the distinction that the second show cause notice was in the name of some other company M/s. Anand Enterprises (Page No.35) for the same financial year 2019-20, but assessment order-in-original was passed in the name of the petitioner company. In this case, it is also the grievance of the petitioner that all tax dues have been paid. Out of the total liability i.e. Rs. 12,63,032/- arising out of all these three orders, an amount of Rs. 12,19,582/- has been recovered through Input Tax Credit (ITC) from the Electronic Credit Ledger (ECL). Despite that, petitioner's Bank account was attached in Garnishee proceedings dated 28.03.2025. 3. In W.P.No.20731 of 2025, taking note of the grievance of the petitioner, th....
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....f the assessment proceedings and copies thereof as certified to be true for perusal of the Court. List the matter on 08.09.2025. In the meantime, no coercive steps be taken pursuant to the impugned demand raised arising out of three Orders-in-original dated 30.04.2024." 4. In W.P.No.24077 of 2025 also, similar order was passed on 18.08.2025, which is as under: "Learned counsel Sri K.P.Amarnath Reddy appears for the petitioner. Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, appears for the respondents. In respect of the tax period 2019-2020, a show cause notice in Form GST DRC-01 was issued under Section 73 of the Telangana Goods and Services Tax Act, 2017 (hereinafter referred to as, "the Act"), on 29.05.2024, which is Annexure P-2. Another show cause notice for the same tax period was issued by the same Assessing Officer - respondent No.1, under the same provision on 31.05.2024, which is Annexure P-3. The proceedings initiated under the show cause notice dated 31.05.2024 ended up in dropping of the demand by order dated 29.08.2024 passed by respondent No.1. The same Assessing Officer, however, proceeded to adj....
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....iod 2019-2020 and along with two copies as certified to be true thereof for perusal of the Court. The garnishee notice dated 11.11.2024 has been issued before expiry of the appeal period. Two weeks time is allowed to the learned Special Government Pleader for State Tax to file the counter affidavit, as prayed for. List this case on 08.09.2025 by reflecting the name of the learned Special Government Pleader for State Tax for the respondents in the cause list. In the meantime, there shall be stay on the garnishee notice issued in Form GST DRC-13 dated 11.11.2024." 5. In W.P.No.30267 of 2025, when the matter was taken up on 07.10.2025, taking note of the grievance of the petitioner, the following order was recorded: "Sri Narendra Dave, learned counsel appears for M/s. Lakshmi Kumaran & Sridharan, learned counsel for petitioner. Sri Swaroop Oorilla, learned Special Government Pleader for State Tax appears for respondents. In the instant Writ Petition, the impugned order-in-original dated 30.04.2024 passed by respondent No.1, Deputy Commissioner of State Tax, Hyderabad, confirming a demand of Rs. 30,23,592/- for the Finan....
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....action/issue, period and taxable event, by also adhering to 2nd proviso of Section 161 of the TGST Act, 2017. 3) The officers concerned have to delete the tax portion in the second or subsequent order for the repeated issues and retain the component which is not covered in the earlier proceedings and arrive at a single comprehensive net tax liability under SGST, CGST & IGST separately. 4) The officers concerned shall also take note of the fact that in the event of the second or subsequent order containing more tax liability and gets rectified by deletion of tax pertaining to repeated issues, the same shall be brought to the notice of the revisional authority for initiation of proceedings U/Sec. 108 of the TGST Act, 2017, since the first order is prejudicial to the interest of revenue. 5) The officers concerned shall also take note of the fact that in the event of the second or subsequent order containing more tax liability and gets rectified by deletion of tax pertaining to repeated issue, the same shall be brought to the notice of the undersigned for initiation of proceedings U/Sec. 107(2) of the TGST Act, 2017, since the first order is prejudicial to th....