2026 (8) TMI 582

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....G.M. MOHIUDDIN Counsel for the Petitioner : Mr. Pramod Maligi, Counsel for the Respondent : Mr. K. Sai Akarsh, Special Govt Pleader for State Tax ORDER: Heard Mr. Pramod Maligi, learned counsel for the petitioner and Mr. K. Sai Akarsh, learned Assistant Government Pleader appears for State Tax. 2. Petitioner filed the writ petition challenging the impugned order dated 31.12.2025 pas....

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....f the Telangana Goods and Services Tax Act, 2017 (for short, "the Act") for the financial year 2021-22 were initiated due to mismatches and irregular Input Tax Credit (ITC) claims. Show cause notice in Form GST DRC-01, dated 30.09.2025 was issued to the petitioner stating that there are mismatches between GSTR-1/1FF and GSTR-3B, excess claim of ITC in GSTR-3B beyond portal availability and the sam....

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....hat the petitioner was at liberty to prefer an appeal against the impugned order taking all the grounds as are available in law and on facts before the appellate authority in respect of the subject tax period. 7. However, upon hearing the learned counsel for the parties, since the petitioner seeks liberty to prefer an appeal, we do not wish to comment on the merits of the contentions raised by ....