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IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD

THE HON’BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND

THE HON’BLE SRI JUSTICE G.M.MOHIUDDIN

WRIT PETITION No.10287 of 2026

DATED: 07.04.2026

Between:

Keshav Reddy Sweets

1/90/1/6, Vinayak Nagar, Madhapur, Hyderabad, Telangana 500 081,

Represented by its Partner Kesavanath Chadava Reddy, S/o. Ramachandra Reddy

Aged about 54 years, Occ: Business, R/o. Flat No.413, My Home Navadweepa,

Serilingampally, Rangareddy, Telangana 500 081 ... Petitioner

AND

The Assistant Commissioner of State Tax, Madhapur N 3 Circle, Madhapur Division

Telangana & 3 others ... Respondents

ORDER:

Heard Mr. Nishanth Rao KN, learned counsel appearing for the petitioner

and Mr. K.Sai Akarsh, learned Assistant Government Pleader representing Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax,

appearing for the respondents.

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2. There is a difference in the demand adjudicated in the order-in-original dated 30.04.2024 for financial year 2018-19 i.e., Rs.5,53,983/- compared to the demand raised in the show cause notice dated 30.01.2024 i.e., Rs.1,54,866.11 Ps. The impugned order imposes tax liability under not only IGST but SGST and CGST for which no show cause notice was issued. Being aggrieved with the apparent discrepancy in the show cause notice and the impugned demand, petitioner has preferred this writ petition taking a ground that the amount of tax, interest and penalty demanded in the order cannot be in excess of the amount specified in the notice and no demand shall be confirmed on the grounds other than the grounds specified in the notice under Section 75(7) of the Central Goods

and Services Tax Act, 2017 (hereinafter referred to as ‘the CGST Act’).

3. Learned Assistant Government Pleader appearing for the respondents-State Tax submits that petitioner can approach the Proper Officer for rectification of the

error under Section 161 of the CGST Act.

4. Having regard to the facts and circumstances noted above, since the impugned demand under order-in-original dated 30.04.2024 imposes liability beyond the show cause notice by levying CGST and TGST also upon the petitioner in teeth of Section 75(7) of the CGST Act, petitioner is allowed to approach the Proper Officer for rectification of the demand under Section 161 of the CGST Act in the prescribed format within a period of two weeks. In case such an application is made, the Proper Officer would consider it in accordance with

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law after giving an opportunity of personal hearing to the petitioner within a

period of three weeks thereafter.

5. The Writ Petition is, accordingly, disposed of with the aforesaid liberty.

However, there shall be no order as to costs.

Miscellaneous applications pending, if any, shall stand closed.

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APARESH KUMAR SINGH, CJ

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G.M.MOHIUDDIN, J

Date: 07.04.2026 KL