Introduction

The petitioner challenged a Show Cause Notice dated 28.12.2023 and the consequential assessment order dated 30.12.2023 passed under Section 73 of the Telangana Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017 relating to the tax period July 2017 to March 2018.

Instead of filing a statutory appeal, the petitioner directly approached the High Court by filing a writ petition on 30.03.2026. The petitioner explained that he had no knowledge of the assessment proceedings or the assessment order until 23.03.2026, when he received a telephone call from the office of the State Tax Officer informing him about the outstanding tax demand. According to the petitioner, the assessment order had merely been uploaded under the “Additional Notices” tab on the GST portal, which he had not noticed, and therefore he remained unaware of the order.