The Telangana Commercial Taxes Department has issued a Standard Operating Procedure (SOP) for rectifying instances where multiple GST orders or show-cause notices have been issued for the same cause of action, period, and taxable event under the Telangana Goods and Services Tax (TGST) Act, 2017. This initiative aims to streamline the handling of multiple GST orders and improve taxpayer experience.
The SOP was issued following the directions of the Telangana High Court in W.P. Nos. 20731 and 24077 of 2025, which highlighted the need to address the issue of multiplicity of proceedings. The Court had directed that corrective measures be published before the next hearing scheduled for October 15, 2025.
“The attention of the Additional Commissioner (ST) (CCW, EIU & Statistics) is invited to the SoP (Standard Operating Procedure) framed to rectify the anomalies created by multiplication of Show Cause Notices and orders as per the directions of the Hon’ble High Court of Telangana and she is requested to take steps to place the approved SoP (Standard Operating Procedure), which is enclosed here with, in the Public Domain i.e., on the C.T. Department Website immediately by scrolling the SoP as New in red font, as the next date of hearing in W.P. No. 20731 and 24077 of 2025 is on 15-10-2025 and the SoP (Standard Operating Procedure) is to be placed in the Public Domain i.e., on the C.T. Department Website by that time,” the notification read.
The department observed that in several cases, multiple adjudication orders were being passed for the same issue and period, leading to confusion, duplication, and avoidable litigation. This not only burdened taxpayers but also created administrative inconsistencies within the GST framework.
Furthermore, taxpayers should be aware that multiple GST orders can complicate their compliance obligations, making it crucial for the department to clarify the processes involved in handling multiple GST orders.
By addressing the concerns related to multiple GST orders, the department aims to enhance efficiency and reduce the chances of confusion among taxpayers.
To address this, the SOP invokes Section 161 of the TGST Act, 2017, which allows rectification of “errors apparent on the face of record.” The provision empowers officers to correct such errors either on their own motion or when brought to their notice by another officer or the affected taxpayer within three months of issuance of the order, subject to a six-month limit.
The SOP outlines specific procedures to rectify multiple GST orders efficiently and effectively, ensuring that taxpayers are not adversely affected by overlapping orders.
However, the second proviso to Section 161 allows rectification beyond six months for clerical or arithmetical mistakes or omissions caused by accidental slips—under which the multiplicity of orders falls.
SOP to Rectify Multiple GST Orders
- Rectification within Six Months
Officers can rectify errors, including duplicate or multiple orders, within six months of issuance as per Section 161 of the TGST Act.
- Correction under Second Proviso
Multiplicity of notices and orders, being an accidental or clerical omission, can be rectified even beyond six months under the second proviso to Section 161.
- Deletion of Duplicate Tax Portions
Officers must delete the tax portion in the second or subsequent orders related to repeated issues and retain only the fresh or distinct components, thereby consolidating the total liability into a single comprehensive order under SGST, CGST, and IGST.
- Revenue Protection Measures
If the rectification results in reduced tax liability in later orders, such cases must be reported to revisional authorities under Section 108 or to the Commissioner under Section 107(2), if the first order was prejudicial to revenue.
- No Action for Distinct Orders
Officers need not exercise powers under Section 161 if the subsequent orders pertain to distinct and unrelated matters.
- Taxpayer Communication
Tax officers must inform affected taxpayers of such rectifications and the reasons, apart from placing the SOP in the public domain on the Commercial Taxes Department’s official website.
Transparency and Accountability
The Commissioner directed the Additional Commissioner (ST) (CCW, EIU & Statistics) to immediately upload the approved SOP on the department’s website, prominently scrolling it as “NEW” in red font, to ensure public awareness before the High Court’s next hearing.
It is imperative for taxpayers to keep track of their cases, especially when multiple GST orders are involved, to ensure that they are taking the right steps in accordance with the SOP.
This proactive approach will significantly benefit taxpayers who face issues related to multiple GST orders, providing them with clarity and structured guidance.
Officials stated that this step will enhance administrative discipline, reduce unnecessary litigation, and reinforce taxpayer confidence in the State’s GST governance.
In conclusion, the directive to clarify the procedures for addressing multiple GST orders reflects the department’s commitment to improving taxpayer services.
