2025 (11) TMI 1421

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....or the parties. 3. Both the writ petitions relate to the same petitioner and the issues are also common. 4. The petitioner has assailed the show cause notice dated 11.09.2025 for the tax period April 2023 to March 2024 as violative of Articles 265 and 14 of the Constitution of India and the provisions of the Telangana Goods and Services Tax Act, 2017 (hereinafter referred to as, "the Act") and the rules made thereunder in W.P.No.34743 of 2025. In W.P.No.34748 of 2025, the petitioner has assailed the show cause notice of the same date for the tax period April 2021 to March 2022 on the same grounds. 5. In these writ petitions, the impugned show cause notices were preceded by a search on the premises of the petitioner during which cer....

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....17, read with Rule 99 of the Central Goods and Services Tax Rules, 2017, the show cause notice under Section 73 of the Act based on discrepancies noticed in the returns filed could not have been issued. 7. Learned Special Government Pleader appearing for the respondents has opposed the prayer and submits that the impugned show cause notices based on search and seizure concerning the petitioner's company were also the subject matter of W.P.No.34190 of 2025. It is submitted that the said writ petition was permitted to be withdrawn with liberty to the petitioner to pursue the assessment proceedings by furnishing its reply taking all grounds of facts and law as are available to it vide order dated 12.11.2025. The impugned show cause notices ....