Judicial Corner: HC directs rectification of duplicated GST SCNs/OIOs per new SOP proper officers to act with taxpayer intimation { Sri Venkateshwara Dairy Products vs. Assistant Commissioner ST [2025] 179 taxmann.com 600 (Telangana)}(31.10.2025)

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HC directs rectification of duplicated GST SCNs/OIOs per new SOP proper officers to act with taxpayer intimation { Sri Venkateshwara Dairy Products vs. Assistant Commissioner ST [2025] 179 taxmann.com 600 (Telangana)}

 

Facts:

  • Petitioner received duplicate Show Cause Notices (SCNs) and Orders-in-Original (OIOs) for the same tax period under GST.
  • The duplication arose due to technical/system errors in the GST portal.
  • The taxpayer sought rectification and withdrawal of such duplicate proceedings.

Issue:

  • Whether the GST authorities can continue with multiple SCNs/OIOs for the same matter, and what procedure should be followed for rectification of such duplication.

 

Held:

  • High Court noted that the GST Council has issued a new SOP (Standard Operating Procedure) for rectification of duplicated SCNs/OIOs.
  • The Court directed proper officers to follow this SOP, ensure rectification of duplicate proceedings, and intimate taxpayers about the same.
  • The objective is to avoid harassment and ensure procedural fairness.