Summary
In S.I.S. Construction v. Assistant Commissioner (ST), the Telangana High Court disposed of the writ in line with its earlier common order on cases where several notices or orders were issued for the same period. Proper officers must rectify such notices or orders under Section 161 within a reasonable time after informing the taxpayer. Any refund arising from rectification is to be decided by the officer as per law, and other grievances can be raised before the appropriate forum.
What it means for you
Taxpayers hit with multiple GST notices or orders for one period can seek rectification instead of fighting each one separately.
This summary is general information, not legal advice. The outcome of any case depends on its facts; read the source and take advice before acting.
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