Keshav Reddy Sweets Vs Assistant Commissioner of State Tax

Date: April 6, 2026

Court: High Court
Bench: Telangana
Type: Writ Petition
Judge(s)/Member(s): Aparesh Kumar Singh, G.M.Mohiuddin
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Subject Matter

Demand Cannot Exceed Amount or Grounds Specified in Show Cause Notice

Rectification Of MistakeShow Cause NoticeAdjudication

Summary

The High Court allowed the petitioner to seek rectification of an order-in-original, noting that the demand order exceeded show cause notice by imposing additional tax liabilities (CGST and SGST) and higher amounts than initially proposed, in contrav…

FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT Heard Mr. Nishanth Rao KN, learned counsel appearing for the petitioner and Mr. K.Sai Akarsh, learned Assistant Government Pleader representing Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax, appearing for the respondents. 2. There is a difference in the demand adjudicated in the order-in-original dated 30.04.2024 for f…

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