M/S. Sri Vijaya Durga Bottles vs. The State Of Telangana

WP/28873/2026HC TelanganaGSTCNR HBHC01059625202603 September 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN5 pages
AI SummaryDismissed

Held

The High Court granted the petitioner's request to withdraw the instant Writ Petition, providing them with the liberty to file a fresh Writ Petition.

Facts

The petitioner challenged assessment orders issued for the financial years 2017-18, 2018-19, and 2019-20, along with the subsequent rejection of their appeal form GST APL-02. They sought to declare these actions illegal, arbitrary, and contrary to the CGST Act, 2017 and principles of natural justice.

Key Issues

The key legal issues concerned the legality and arbitrariness of the assessment orders and the rejection of the appeal form GST APL-02, alleging violations of the CGST Act, 2017 and principles of natural justice.

Sections Cited

None explicitly mentioned

AI-generated summary — verify with the full judgment below

[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE THIRD DAY OF SEPTEMBER TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 28873 OF 2026 Between: M/s. SRI VIJAYA DURGA BOTTLES, Having its office at 3 12 57 1 & Z, Mansoorabad, Hyderabad, Telangana, 500074 Rep by it Sole proprietor Bhavani Jange ...PETITIONER AND 1. The State of Telangana, Through Principal Secretary to Governrnent Revenue Department (Commercial Tax) Hyderabad Telangana

2.

The Assistant Commissioner (ST), Saroor Nagar-3 Circle, Saroor Nagar Division, Telangana

3.

The Commissioner of State Tax, Commercial Taxes, Nampally, Hyderabad

4.

The Appeliate Joint CommisSioner, Hyderabad Rural Division, 5th Floor, C.T. Complex, Nampally, Hyderabad, Telangana. ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to lssue a writ, order or direction more particularly one in the nature of Mandamus, declaring the action of the respondents 2 to 4 in

The judgment continues below.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Reproduced from the public record of the Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.