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Judgment
ORDER:
Mr. K.P.Amarnath Reddy, learned counsel appears for the petitioner.
Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax appears for the respondents.
The impugned order-in-original dated 28.02.2025 relating to tax period April, 2020 to March, 2021 has been assailed on the ground that respondent No.1-Proper Officer failed to properly verify the records and the question of variation in turnovers in GSTR-3B when compared to GSTR-8 as the petitioner's e-commerce providers have categorically submitted that technical issue persisted with the GST Portal. It has also been clarified that the Tax Collected at Source (TCS) done by them during the tax period April, 2020 to March, 2021.
Learned counsel for the petitioner, after some arguments, submits that since there is a provision for seeking rectification of the order under Section 161 of the Telangana Goods and Services Tax Act, 2017 (hereinafter referred to as 'TGST Act'), in view of an SOP framed by the respondents-State dated 14.10.2025, petitioner may be allowed to approach the Proper Officer for rectification of the impugned order on the grounds available to it.
Learned Special Government Pleader for State Tax submits that if such liberty is granted, the Proper Officer would examine the plea in the light of the conditions enumerated under Section 161 of the TGST Act and the SOP dated 14.10.2025 and pass appropriate orders in accordance with law.
Having regard to the aforesaid facts and circumstances, without commenting on the merits of the challenge to the impugned order-in-original, the Writ Petition is disposed of with a liberty to the petitioner to prefer a rectification application within a period of one week on the grounds as are available under Section1 161 of the TGST Act before the Proper Officer. In case such an application is made, the Proper Officer would consider it and pass appropriate orders, in accordance with law, within a period of two weeks thereafter after giving an opportunity of hearing to the petitioner.
The Writ Petition is, accordingly, disposed of. However, there shall be no order as to costs.
Miscellaneous applications pending, if any, shall stand closed.