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Judgment
Heard Mr.Srikanth Sutari, learned counsel for the petitioner and Mr.Swaroop Oorilla, learned Special Government Pleader for State Tax, appearing for the respondents.
The instant is the writ petition which has been filed challenging the recovery notices dated 08.07.2026, 27.07.2026 and 24.09.2026 pertaining to the tax penalty and interest under the Telangana Goods and Services Tax Act, 2017, for the tax period 2020-2021 and 2021-2022.
The primary contention of learned counsel for the petitioner is that the demand notice is per se bad for the reason that the petitioner had already paid entire tax assessed by the respondent-Department pursuant to the assessment orders issued periodically. The petitioner also apprised the respondent-Department in respect of the periodical payments made on receipt of notice indicating the clearance of the tax that was liable to be paid by him. Since there were no dues left to the respondent-Department, it could not have been imposed interest and penalty as well.
On the other hand, learned Special Government Pleader for State Tax, submits that from the material available and enclosed along with the writ petition, it is difficult to ascertain whether the tax has been paid or not. He further submits that the petitioner may approach the respondents and obtain the relevant material in respect of the tax payments already made against the respective assessment orders passed for the two assessment years 2020-2021 and 2021-2022. The authorities, upon due scrutiny of the same, shall take appropriate steps.
Learned counsel for the petitioner submits that the petitioner has already furnished the same before the respondent-authorities on 29.09.2026, along with all the relevant documents. If that be so, let the petitioner furnish one more copy of the entire assessment orders and the particulars of payments made by him to respondent No.3, who, in turn, shall duly scrutinize the same and pass a fresh order as to whether any demand is still to be raised against the petitioner in respect of arrears of tax, if any, along with interest and penalty. Meanwhile, the respondents shall not take any coercive steps against the petitioner pursuant to the recovery notices. At the same time, the petitioner is directed to ensure that, to the extent of the demand raised under the notices challenged in the present writ petition, he shall maintain a minimum balance equivalent to the amount demanded. The petitioner shall approach respondent No.3 within a period of two weeks from today, and respondent No.3, in turn, shall take a further decision within a period of six weeks thereafter.
Accordingly, the Writ Petition stands disposed of. No order as to costs.
Miscellaneous petitions pending, if any, shall stand closed.