2026 (4) TMI 1719

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Nishanth Rao KN Counsel for the Respondent : Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax ORDER: Heard Mr. Nishanth Rao KN, learned counsel appearing for the petitioner and Mr. K.Sai Akarsh, learned Assistant Government Pleader representing Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax, appearing for the respondents. 2. There is a diffe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....red to as 'the CGST Act'). 3. Learned Assistant Government Pleader appearing for the respondents-State Tax submits that petitioner can approach the Proper Officer for rectification of the error under Section 161 of the CGST Act. 4. Having regard to the facts and circumstances noted above, since the impugned demand under order-in-original dated 30.04.2024 imposes liability beyond the show cau....