Vishist Business Solutions Private Limited Vs Appellate Joint Commissioner of State Tax (ST)
Date: January 21, 2026
Court: High Court
Bench: Telangana
Type: Writ Petition
Judge(s)/Member(s): Aparesh Kumar Singh, G.M.Mohiuddin
Subject Matter
GST ITC Denial on GSTR-2A Mismatch: Rectification Route Allowed
Summary
The writ petition has been disposed of , allowing the petitioner to approach the proper officer for rectification of an order-in-original concerning an input tax credit (ITC) discrepancy. The Court recognized the petitioner's right to seek rectificat…
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT Learned counsel Ms. Akruti Agarwal appears for the petitioner. Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, appears for respondents No.1, 2 and 4. Learned counsel Sri B.Mukherjee, representing Sri N.Bhujanga Rao, learned Deputy Solicitor General of India, appears for respondent No.3. 2. The tax liability for the peri…