Telangana High Court Quashes GST Order and SCN for FY 2017-18 Due to Violation of Section 73(2) Time Limits

Overview of the Dispute

In a significant judicial intervention regarding the strict adherence to statutory timelines under the Goods and Services Tax regime, the Telangana High Court recently delivered a crucial ruling in the matter of Balaji Filling Station Vs State Tax Officer (Telangana High Court). The dispute centered around the initiation of assessment proceedings and the subsequent issuance of a Show Cause Notice (SCN) and final order for the Financial Year 2017-18. The core legal question was whether the revenue authorities bypassed the mandatory limitation periods prescribed under Section 73(2) of the Telangana Goods and Services Tax Act, 2017.