2026 (9) TMI 337

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....P. Venkata Prasad Associates Counsel for the Respondent : Mr. K. Sai Akarsh, Special Govt Pleader for State Tax ORDER: Heard Mr. P. Venkata Prasad, learned counsel representing P.V. Prasad Associates, for the petitioner and Mr. K. Sai Akarsh, learned Assistant Government Pleader appearing for State Tax. 2. The petitioner has assailed the show-cause notice in Form GST DRC-01 dated 15.07....

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....taining to the financial year 2020-21 was also issued after the cut-off date. 4. Learned Assistant Government Pleader for State Tax, on written instructions, submits that the Assistant Commissioner (State Tax), Amberpet Circle, after verifying the records, has confirmed that the impugned show-cause notice was issued contrary to Section 73(2) of the Telangana Goods and Services Tax Act, 2017. He....