High Court of Telangana10 June 2026

One E Store (P.) Ltd. v. Assistant Commissioner (State Taxes)

For assesseeRemanded

WRIT PETITION NO. 17308 OF 2026

The ruling in brief

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

Provisions considered

Section 107, read with section 161, of Central Goods and Services Tax Act, 2017/Telangana Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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One E Store (P.) Ltd. v. Assistant Commissioner (State Taxes)

The ruling in brief

Provisions considered

One E Store (P.) Ltd. v. Assistant Commissioner (State Taxes)

The ruling in brief

Provisions considered

Read the full analysis

Katyani Exports v. Union of India

New Godara Trading Co. v. State of Rajasthan

Cheema Local Carrier and Construction v. Commissioner State GST

Read the full analysis