High Court of Telangana
B.K. Steels v. Assistant Commissioner (State Tax)
WRIT PETITION NO. 17499 OF 2026
The ruling in brief
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
Provisions considered
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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