High Court of Telangana
B.K. Steels v. Assistant Commissioner (State Tax)
WRIT PETITION NO. 17499 OF 2026
High Court of Telangana
WRIT PETITION NO. 17499 OF 2026
Where prior writ order in petitioner’s case remanded assessment for breach of personal hearing mandate and directed adjudication of original SCN after granting hearing and considering reply, issuance of second SCN and fresh order for same year by AO was impermissible as it overreached remand scope, thus impugned order was set aside for adjudication on first SCN only with compliant hearing
Section 74, read with section 75, of Central Goods and Services Tax Act, 2017/Telangana Goods and Services Tax Act, 2017
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Delhi High Court
Where petitioner distributor of medicines challenged show cause notice and appropriation of amount deposited during audit on grounds of coercion, limitation, computation, and jurisdiction, since statutory adjudication had commenced and SCN did not finally determine liability, all objections including voluntariness of payment and other contentions could be raised before Adjudicating Authority and interference at SCN stage was unwarranted
Delhi High Court
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Calcutta High Court
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