Judgment
[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Originat Jurisdiction) THURSDAY, THE TENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 29983 0F 2026 Between:
AND 1 I\,4/s Sri Gajanand Enterprises, Rep. by its proprietor, Smt. Jyothi Linga,0/o.
1-5-312, Musheerabad, Hyderabad, Telangana - 500020.
.,.PETITIONER The Superintendent of Central Tax, Bansilalpet Range, Secunderabad Division, Secunderabad GST Commissionerate, IV.G. Road, Secunderabad _ 500003.
2. The Central Board of lndirect Taxes and Customs, Rep. by its Chairman, lvinistry of Frnance, Department of Revenue, North Block, central secretariat, New Delhi - 'l'10001 .
3. The Commissioner of Central Tax, Secunderabad GST Commissionerate, GST Bhavan, L.B. Stadium Road, Basheerbagh, Hyderabad - 500004.
4. The Union of lndia, Represented by the Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi - 1.10001.
...RESPONDENTS Petition under Arlicle 226 of the constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to issue a writ of Mandamus or any other appropriate writ or order or direction, declaring the action of the '1st respondent in passing the impugned order-in-original No 2612025-26- Adjn-Supdt-GST-Bansitalpet dated 29.12.2025 along with Order dated 31.12.2025 and Summary of Order in Form GST DRC-07 vide Ref No.
2D361225120138P dated 31 .12.2025 under section 73 of CGST/SGST Act, 20.17 for the tax per/od 2021-22, without considering the petitioner,s reply and documents, as being illegal, arbitrary, self-contradictory, non-speaking, and in violation of
Petitioner's rights guaranteed under Article 14, 1 9(1 Xg), and 265 of the constitution of lndia and consequr;ntly, set aside the same l.A. NO: 1 OF 2026 Petition under siection 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to grant stay of all further procee'dings, including any recovery proceedings. pursuant to the impugned Order-in-rJriginal No 26i2025-26-Adjn-Supdt-GST-Bansilalpet dated 29.12.2025 along witr order dated 31 12.2025 and Summary of order in Form GST DRC-07 vide Ref No.2D361225120138P dated 31 .12.2025 under section 73 of CGST/SGST Acl, 2017 for the tax petlod 2021-22, pending disposal of the Writ Petition Counsel for the Petitioner: SRl. KOHIR BHASKAR REDDY Counsel for the Respondent Nos. 1to4: SRl. DOMINIC FERNANDES (SENIOR STANDING COUNSEL FOR CBIC) Counsel for the Respondent No.S: SC FOR CENTRAL GOVERNMENT The Court made the following: ORDER
ieileGtrEE?.!'!F, AT HYDERABAD THE HON'BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No.29983 OF 2026 (CNR No. HBHC 0 1 0602082026) Dated: 10.09.2026 Between:
M/s. Sri Gajanand Enterprises, Rep. by its Proprietor Smt. Jyothi Linga ...Petitioner And The Superintendent of Central Tax, Bansilalpet Range, Secunderabad Division, Secunderabad GST Commissionerate, M.G. Road, Secunderabad-500003 and 3-others ,..Respondents ORDER:
Mr. Kohir Bhaskar Reddy, leamed counsel appears for the petltroner.
Mr'. Dominic Femandes, learned Senior Standing Counsel appears for Central Board of Indirect Taxes and Customs (CBIC).
2.
The Writ Petition has been preferred with the following prayer:
"... to issue a writ of Mandamus or any other appropriate writ or order or direction, declaring the action of the l'' respondent in passing the impugned Order-in-Original No.2612025-26-Adjn-Supdt-GST-Bansilalpet dated 29.12.2025 along with Order dated 3l.12.2025 and Summary of Order in Form GST DRC-07 vide Ref No. 2D361225120138P dated i l. t2.2025 under section 73 of CGST/SGST Act, 2017 for the tax period 2021-22, without considering the petitioner's reply and documents, as being illegal, arbitrary. self- contradictory, non-speaking, and in violatron of Petitioner's rights guaranteed IN TI{E HIGH COURT FOR THE STATE OF TELANGANA
2 -r- under Afticle l , 19(l)(g) and 265 of the Constitution of India; and consequentl), set aside lhe same, andtor pass such other order or orders as this Hon'ble Coul may deem fit and proper in the circumstances ofthe case."
3.
The petitioner has approached this Court alleging that despite filing its repl/ to the show-cause notice along with relevant documents, respondent No.1, u'ithout dealing with the said documents and the contentions raised therein, passed the impugned orders 4.
However, after some arguments, learned counsel for the petitioner seeks liberty to the petitioner to prefer an appeal against the impugned orders. He submits that some delay might have been occurred in apploaching the appellate authority and therefore, the appellate authority may be directed to consider the appeal sympathetically 5.
Leamed Senior Standing Counsel for CBIC subrnits that the petitioner is at .iberty to prefer an appeal against the in-rpugned ot'ders taking all the grounds as are available to it in law and on facts before the appellate authority in respect of the subject tax period 6.
However, upon hearing learned counsel for the parties, since the petitioner seeks liberty to prefer an appeal, we do not wish to comment on tho merits of the contentions raised by the parlies
E:.r4alB-4d J 7.
Therefore, we grant liberty to the petitioner to prefer an appeal within a period of two weeks with statutory pre-deposit and a delay condonation application. The petitioner may take all such grounds of law and on facts in the memo of appeal as are available to it. Needless to say, the appellate authority would consider the question of delay taking into account the aforesaid facts and circumstances and if it is satisfied on the point of delay, proceed to decide the appeal on merits in accordance with law.
8.
The Writ Petition is accordingly disposed of with the aforesaid liberty. There shall be no order as to costs.
Miscellaneous applications pending, if any, shall stand closed.
SD/. AHMED ABDULLAH KHAN ASSISTANT REGISTRAR //TRUE COPY// 1. The Superintendent of Central Tax, Bansilalpet Range, Secunderabad Division, Secunderabad GST Commissionerate, M.G. Road' Secunderabad - 500003.
2. The Central Board of lndirect Taxes and Customs, Rep. by its Chairman, Ministry of Finance, Department of Revenue, North Block, Central Secretariat, New Delhi - 1 10001 .
3. The Commissioner of Central Tax, Secunderabad GST Commissionerate, GST Bhavan, L.B. Stadium Road, Basheerbagh, Hyderabad - 500004.
4. The Secretary,Union of lndia, Ministry of Finance, Department of Revenue, North Block, New Delhi - '1 10001 .
5. One CC to SRl. KOHIR BHASKAR REDDY Advocate [OPUC] 6. One CC to SRl. DOMINIC FERNANDES (senior standing counsel for CBIC) [oPUC] 7. One CC to SC FOR CENTRAL GOVERNMENT [OPUC] 8. Two CD Copies .*oFFrcER To, BM TKS q
HIGH COURT DATED: 1010912026 ORDER WP.No.29983 of 2026 TH 19 SI E s;4 .,j 1i 1 B ,o 4' ,!. \.
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\-) PirW } () l- ..11 * if-\) DISPOSING OF THE WRIT PETITION WITHOUT COSTS \\cope> <?
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