Summary: The Telangana High Court addressed a case involving multiple tax notices and orders for the same tax periods under the GST laws. The court ordered corrections and suggested a new procedure to prevent future problems.
In a series of legal requests, taxpayers challenged the issuing of multiple notices and orders for the same tax periods under the Telangana Goods and Services Tax Act (TGST), Central Goods and Services Tax Act (CGST), and Integrated Goods and Services Tax Act (IGST). The requests were reviewed by Chief Justice Sri Aparesh Kumar Singh and Justice G.M. Mohiuddin.
Complaints from Taxpayers: The taxpayers, represented by different lawyers, argued that multiple notices and orders for the same years caused confusion and unfair tax bills.
Specifics of the Cases: In one case, the taxpayer, Mr. Rajesh Verma, had already paid what he owed, yet his bank account was frozen. Another case involved multiple orders for the same period, with one order being canceled on appeal due to a delay.
"Multiple notices should not have been issued for the same financial year."
The court observed that issuing multiple orders for the same tax period is not legally acceptable. It instructed the responsible officials to provide explanations and attend hearings with the necessary documents.
The court also paused any forceful actions resulting from these disputed orders until further notice.
"The SOP would allow the taxpayers to contact the proper officer for correcting such errors."
The court resolved the legal requests, allowing the responsible officials to correct the errors in the notices and orders. It emphasized that if the corrections lead to refunds, the officials should act accordingly.
The court ruled that the issuing of multiple tax orders for the same period was not valid. It ordered the responsible officials to correct these errors and proposed a new procedure to prevent such issues in the future.
"Disclaimer: The names used in this report are fictitious and have been added for privacy reasons."
