High Court of Telangana
One E Store (P.) Ltd. v. Assistant Commissioner (State Taxes)
For assesseeRemanded
High Court of Telangana
WRIT PETITION NO. 17308 OF 2026
Where assessee filed rectification application against original order within limitation, appeal was filed within three months of rectification rejection, and all statutory remedies were diligently pursued, dismissal of appeal as time- barred due to technical defects in memo was unjustified, and pragmatic approach called for remand for decision on merits
Section 107, read with section 161, of Central Goods and Services Tax Act, 2017/Telangana Goods and Services Tax Act, 2017
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