High Court of Telangana17 June 2026

P.R. Productions v. Assistant Commissioner of Central Tax

For assessee

WRIT PETITION NO. 38758 OF 2025

The ruling in brief

Recovery of GSTR-1/GSTR-3B mismatch as self-assessed tax under Explanation to Section 75(12) cannot be initiated directly under Section 79 without first issuing DRC-01B notice under Rule 88C or considering taxpayer's response; consequently, such garnishee proceedings were to be set aside

Provisions considered

Section 79, read with section 75, of Central Goods and Services Tax Act, 2017/Telangana Goods and Services Tax Act, 2017 - Rule 88C, read with rule 145, of Central Goods and Services Tax Rules, 2017/Telangana Goods and Services Tax Rules, 2017

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

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Related rulings

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P.R. Productions v. Assistant Commissioner of Central Tax

The ruling in brief

Provisions considered

P.R. Productions v. Assistant Commissioner of Central Tax

The ruling in brief

Provisions considered

Read the full analysis

Zigma Machinery & Equipment Solutions v. Assistant Commissioner Coimbatore-I Division

BVG India Ltd. v. Union of India

Padmavati Engineerings v. State of Karnataka Department of Finance

Read the full analysis