The Telangana high court on Tuesday came down heavily on the functioning of state tax officers, expressing concern over repeated mistakes that compel assessees to approach the courts for relief.
“If I were the commissioner of the state tax department, I would not have been able to sleep properly,” said Chief Justice Aparesh Kumar Singh, pointing to what he described as the lackadaisical approach of the officers.
A bench comprising the Chief Justice and Justice GM Mohiuddin observed that although eight years have passed since the introduction of the GST regime, state officers are still struggling to grasp its framework. The special govt pleader for state tax informed the court that officers are being continuously briefed on court proceedings, corrective measures, and given regular training sessions.
The court was hearing a petition filed by Sri Venkateshwara Dairy Products, which challenged multiple notices issued by the assessing officer for the same tax period—FY 2018-19—under the TGST Act. Taking a serious view of the matter, the bench directed the assessment officer concerned to appear in person before the court on Sept 8.
The judges did not mince words in highlighting the consequences of such lapses. The bench observed that the conduct of the tax officers was unnecessarily consuming the precious time of the court and leading to loss of state revenue. “Who will be ultimately responsible for this loss? This is nothing but official misconduct. Are you taking any action against these officials?” the bench asked.
While impleading the commissioner of state tax in the case, the bench directed that a detailed counter affidavit be filed by the assessment officer, which must be duly vetted by the commissioner, within two weeks.
Meanwhile, granting interim relief to the petitioner, the court ordered that no coercive steps be taken against the company in connection with the disputed notices until further orders.
Source #TOI
