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Judgment
Sri Tejprakash Toshniwal, learned counsel appears for petitioner.
Sri Swaroop Oorilla, learned Special Government Pleader for State Tax appears for respondents.
Learned counsel for the petitioner submits that the show cause notice in respect of the Financial Year 2017-18 was passed under Section 73 of the Telangana Goods and Services Tax Act, 2017 (for short, "the Act") on 28.12.2023 and the order was passed on 30.12.2023, which is in teeth of Section 73(2) of the Act and also barred by limitation.
Learned counsel for State Tax submits on instructions that the impugned show cause notice dated 28.12.2023 is contrary to Section 73(2) of the Act.
In view of fair submission made on instructions by the learned counsel for State Tax, the impugned order dated 30.12.2023 arising out of the show cause notice dated 28.12.2023 also impugned herein cannot be sustained in the eye of law being in teeth of the specific mandate of timeline to be adhered under Section 73(2) of the Act.
Accordingly, the impugned show cause notice dated 28.12.2023 and the impugned order dated 30.12.2023 are set aside.
Therefore, the instant Writ Petition is allowed. There shall be no order as to costs. Miscellaneous applications, if any pending, shall stand closed.