Introduction

The petitioner, M/s. Maanc Inc., challenged an Order-in-Original dated 05.02.2025 passed under Section 74 of the CGST Act, 2017, whereby the Proper Officer confirmed certain demands of CGST and SGST, along with interest and penalty, while dropping some other proposed demands. The proceedings covered multiple financial years from 2017-18 to 2021-22.

Instead of availing the statutory appellate remedy under Section 107, the petitioner directly approached the Telangana High Court by filing a writ petition, raising several procedural objections. These included the alleged absence of a Document Identification Number (DIN), passing of a composite adjudication order for multiple assessment years, and non-issuance of Form GST DRC-01A under Rule 142(1A) of the CGST Rules.