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2024 (12) TMI 1398 - HC - GST


In the case before the Telangana High Court, the petitioner challenged an order dated 31.08.2024 issued under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act). The petitioner argued that the Telangana State GST authority, as an independent statutory body, was not required to wait for the Maharashtra State GST Department's decision before determining the tax liability, as mandated by Section 73(9) of the CGST Act. The impugned order confirmed a tax demand of Rs.35,31,59,288.00, conditional upon communication from Maharashtra authorities, which the petitioner claimed was "unknown to law" and "ultra vires" Section 73(9).

The learned Special Government Pleader for State Tax conceded that the order could be set aside on these grounds, and the matter should be remitted back to the proper officer for fresh consideration. The court agreed, setting aside the impugned order and remanding the case for re-evaluation by the proper officer, allowing the petitioner to raise all potential arguments. The court clarified that it did not express any opinion on the merits of the case, and the writ petition was disposed of without costs. Any pending interlocutory applications were also closed.

 

 

 

 

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