Citadel Homes Pvt. Ltd. Vs Assistant Commissioner (ST)
Date: March 10, 2026
Subject Matter
Taxpayer May Seek Rectification of Penalty If Original Demand Dropped on Appeal
Summary
The High Court has disposed of the writ petition, granting the petitioner liberty to seek rectification of the penalty order. This is because the original demand, which formed the basis of the penalty, was subsequently set aside in appellate proceedi…
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT Learned counsel Sri Mohd. Asrar Ahmed, representing learned counsel Ms. Y.Siri Reddy, appears for the petitioner. Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, appears for respondents No.1 and 2. Sri Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs, appears for respond…